StoneMor (STON) 10-K 7 Apr 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Mar. 31, 2020	Jun. 30, 2019
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Annual Report	true
Document Transition Report	false
Entity Registrant Name	STONEMOR INC.
Entity Central Index Key	0001753886
Trading Symbol	STON
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		94,477,102
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity File Number	001-39172
Entity Tax Identification Number	80-0103152
Entity Address, Address Line One	3600 Horizon Boulevard
Entity Address, City or Town	Trevose
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19053
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 49.3
Entity Incorporation, State or Country Code	DE
Title of 12(b) Security	Common Stock, $0.01 par value per share
Security Exchange Name	NYSE
City Area Code	215
Local Phone Number	826-2800

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 34,867	$ 18,147
Restricted cash	21,900
Accounts receivable, net of allowance	55,794	57,928
Prepaid expenses	4,778	4,475
Assets held for sale	23,858	757
Other current assets	17,142	17,009
Total current assets	158,339	98,316
Long-term accounts receivable, net of allowance	75,549	87,148
Cemetery property	320,605	331,137
Property and equipment, net of accumulated depreciation	103,400	112,716
Merchandise trusts, restricted, at fair value	517,192	488,248
Perpetual care trusts, restricted, at fair value	343,619	330,562
Deferred selling and obtaining costs	114,944	113,644
Deferred tax assets	81	86
Goodwill		24,862
Intangible assets	56,246	61,421
Other assets	29,393	22,241
Total assets	1,719,368	1,670,381
Current liabilities:
Accounts payable and accrued liabilities	55,134	59,035
Liabilities held for sale	20,668
Accrued interest	125	1,967
Current portion, long-term debt	374	798
Total current liabilities	76,301	61,800
Long-term debt, net of deferred financing costs	367,963	320,248
Deferred revenues	949,375	919,606
Deferred tax liabilities	34,613	6,675
Perpetual care trust corpus	343,619	330,562
Other long-term liabilities	49,987	42,108
Total liabilities	1,821,858	1,680,999
Commitments and contingencies
Owners' equity:
Common stock, par value $0.01 per share, 200,000 shares authorized, 94,447 shares issued and outstanding	944,474
Paid-in capital in excess of par value	(1,046,964)
Members' equity		(10,618)
Total owners' equity	(102,490)	(10,618)
Total liabilities and owners' equity	$ 1,719,368	$ 1,670,381

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	94,447,356	94,447,000
Common stock, shares outstanding	94,447,356	94,447,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenues:
Revenues	$ 289,522	$ 316,126
Costs and Expenses:
Cost of goods sold	40,174	54,647
Cemetery expense	74,339	78,708
Selling expense	59,347	62,538
General and administrative expense	44,231	43,081
Corporate overhead	51,107	53,281
Depreciation and amortization	10,782	11,736
Loss on goodwill impairment	24,862
Total costs and expenses	348,157	348,516
Other losses, net	(8,106)	(11,504)
Operating loss	(66,741)	(43,894)
Interest expense	(48,519)	(30,602)
Loss on debt extinguishment	(8,478)
Loss from operations before income taxes	(123,738)	(74,496)
Income tax (expense) benefit	(28,204)	1,797
Net loss	(151,942)	(72,699)
Net loss attributable to StoneMor Partners L.P. (predecessor)	$ (151,942)	$ (72,699)
Net loss per common share (basic)	$ (3.84)
Net loss per common share (diluted)	$ (3.83)
Weighted average number of common shares outstanding - basic	39,614
Weighted average number of common shares outstanding - diluted	39,677
Net loss per common share (basic)		$ (1.92)
Net loss per common share (diluted)		$ (1.92)
Weighted average number of limited partner units outstanding - basic		37,959
Weighted average number of limited partner units outstanding - diluted		37,959
Cemetery
Revenues:
Revenues	$ 237,887	$ 261,935
Costs and Expenses:
Depreciation and amortization	7,420	8,037
Operating costs and expenses	218,091	238,974
Loss on goodwill impairment	24,862
Cemetery | Interments
Revenues:
Revenues	67,425	76,902
Cemetery | Merchandise
Revenues:
Revenues	64,476	75,412
Cemetery | Services
Revenues:
Revenues	65,494	67,278
Cemetery | Investment and other
Revenues:
Revenues	40,492	42,343
Funeral Home
Revenues:
Revenues	51,635	54,191
Costs and Expenses:
Depreciation and amortization	2,376	2,744
Operating costs and expenses	43,315	44,525
Funeral Home | Merchandise
Revenues:
Revenues	23,774	25,652
Costs and Expenses:
Operating costs and expenses	7,013	6,579
Funeral Home | Services
Revenues:
Revenues	27,861	28,539
Costs and Expenses:
Operating costs and expenses	21,659	22,159
Funeral Home | Investment and other
Costs and Expenses:
Operating costs and expenses	$ 14,643	$ 15,787

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN OWNERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Paid-in Capital in Excess of Par Value	Outstanding Common Units	Members' Equity	Redeemable Convertible Preferred Units Series A
Beginning Balance at Dec. 31, 2017	$ 91,696				$ 91,696
Cumulative effect of accounting change	(28,097)				(28,097)
Balance, Adjusted at Dec. 31, 2017	63,599				63,599
Balance, Adjusted (in units) at Dec. 31, 2017				37,957,936
Common unit awards under incentive plans/Unit-based compensation	2,522				2,522
Common unit awards under incentive plans/Unit-based compensation (in units)				709
Net loss	(72,699)				(72,699)
Ending Balance (in units) at Dec. 31, 2018				37,958,645
Ending Balance at Dec. 31, 2018	(10,618)
Beginning Balance at Dec. 31, 2018	(10,618)
Cumulative effect of accounting change	(4,040)				(4,040)
Balance, Adjusted at Dec. 31, 2018	(10,618)				(10,618)
Issuance of Series A Preferred Units	12,500					$ 12,500
Issuance of Series A Preferred Units (in units)						11,322,465
Issuance of Series A Preferred Units - related party	45,000					$ 45,000
Issuance of Series A Preferred Units - related party (in units)						40,760,868
Rights offering - related party						$ (3,647)
Rights offering - related party (in units)						(3,039,380)
Rights offering - related party					3,647
Rights offering - related party (in units)				3,039,380
GP Holdings' Merger consideration			$ (4,032)		4,032
GP Holdings' Merger consideration (in units)				2,950,000
Reduction to GP Holdings' Merger consideration related to SEC settlement - related party	(250)				(250)
Reduction to GP Holdings' Merger consideration related to SEC settlement - related party (in units)				(182,909)
Common unit awards under incentive plans/Unit-based compensation	3,623				3,623
Common unit awards under incentive plans/Unit-based compensation (in units)				2,067,088
Units repurchased related to unit-based compensation	(803)				(803)
Units repurchased related to unit-based compensation (in units)				(428,802)
Net loss	(151,942)				(151,942)
Effect of the C-Corporation Conversion on owners' equity		$ 944,474	(1,042,932)		$ 152,311	$ (53,853)
Effect of the C-Corporation Conversion on owners' equity (in units		94,447,356		(45,403,402)		(49,043,953)
Ending Balance at Dec. 31, 2019	$ (102,490)	$ 944,474	$ (1,046,964)
Ending Balance (in shares) at Dec. 31, 2019		94,447,356

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash Flows From Operating Activities:
Net loss	$ (151,942)	$ (72,699)
Adjustments to reconcile net loss to net cash provided by operating activities:
Cost of lots sold	7,027	7,808
Depreciation and amortization	10,782	11,736
Provision for bad debt	7,559	7,358
Non-cash compensation expense	3,623	2,523
Loss on debt extinguishment	8,478
Loss on goodwill impairment	24,862
Non-cash interest expense	18,095	5,985
Other losses, net	8,106	11,504
Changes in assets and liabilities:
Accounts receivable, net of allowance	(8,633)	4,498
Merchandise trust fund	(17,916)	4,295
Other assets	(56)	2,618
Deferred selling and obtaining costs	(3,598)	(4,819)
Deferred revenues	36,656	37,405
Deferred taxes, net	27,943	(2,591)
Payables and other liabilities	(8,972)	10,836
Net cash (used in) provided by operating activities	(37,986)	26,457
Cash Flows From Investing Activities:
Cash paid for capital expenditures	(6,418)	(12,172)
Cash paid for acquisitions		(1,667)
Proceeds from divestitures	6,255
Proceeds from asset sales		1,276
Net cash used in investing activities	(163)	(12,563)
Cash Flows From Financing Activities:
Proceeds from issuance of redeemable convertible preferred units	12,500
Proceeds from issuance of redeemable convertible preferred units - related party	45,000
Proceeds from borrowings	406,087	29,880
Repayments of debt	(366,905)	(28,493)
Principal payment on finance leases	(1,464)
Cost of financing activities	(17,396)	(3,955)
Reduction to GP Holdings' Merger consideration due to SEC settlement - related party	(250)
Units repurchased related to unit-based compensation	(803)
Net cash provided by (used in) financing activities	76,769	(2,568)
Net increase in cash, cash equivalents and restricted cash	38,620	11,326
Cash, cash equivalents and restricted cash—Beginning of period	18,147	6,821
Cash, cash equivalents and restricted cash—End of period	56,767	18,147
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	32,239	25,606
Cash paid during the period for income taxes	1,419	1,725
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	3,638
Operating cash flows from finance leases	495
Financing cash flows from finance leases	1,464
Non-cash investing and financing activities:
Acquisition of assets by financing	2,277	2,673
Net transfers within assets held for sale	23,340	$ 543
Accrued paid-in-kind interest on Senior Secured Notes (defined within)	$ 7,867

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
GENERAL	1. GENERAL As used in this Annual Report on Form 10-K (the “Annual Report”), unless the context otherwise requires, references to the terms the “Company,” “StoneMor,” “we,” “us,” and “our” refer to StoneMor Inc. and its consolidated subsidiaries for all periods from and after the Merger and to StoneMor Partners L.P. and its consolidated subsidiaries for all periods prior to the Merger. In addition, as used in this Annual Report, unless the context otherwise requires, references to (i) the term “Cornerstone” refers to Cornerstone Family Services, Inc.; (ii) the term “CFSI” refers to CFSI LLC; (iii) the term “CFS” refers to Cornerstone Family Services LLC; (iv) the term “LP Sub” refers to StoneMor LP Holdings, LLC; (v) the term “ACII” refers to American Cemeteries Infrastructure Investors, LLC; (vi) the term “AUH” refers to AIM Universal Holdings, LLC; (vii) the term “AIM” refers to American Infrastructure MLP Funds; (viii) the term “AIM II” refers to American Infrastructure MLP Fund II, L.P.; (ix) the term AIM FFII refers to American Infrastructure MLP Founders Fund II, L.P.; (x) the term “AIM II StoneMor” refers to AIM II Delaware StoneMor, Inc.; (xi) the term AIM Management II refers to American Infrastructure MLP Management II, L.L.C.; and (xiv) the term AIM II Offshore refers to AIM II Offshore, L.P. Nature of Operations StoneMor Inc. is a leading provider of funeral and cemetery products and services in the death care industry in the U.S. As of December 31, 2019, the Company operated 321 cemeteries in 27 states and Puerto Rico, of which 291 were owned and 30 were operated under lease, management or operating agreements. The Company also owned and operated 90 funeral homes, including 42 located on the grounds of cemetery properties that the Company owns, in 17 states and Puerto Rico. The Company’s cemeteries provide cemetery property interment rights, such as burial lots, lawn and mausoleum crypts, and cremation niches. Cemetery merchandise is comprised of burial vaults, caskets, grave markers and memorials and cemetery services, which include the installation of this merchandise and other service items. The Company sells these products and services both at the time of death, which is referred to as at-need, and prior to the time of death, which is referred to as pre-need. The Company’s funeral home services include family consultation, the removal and preparation of remains, insurance products and the use of funeral home facilities for visitation and memorial services. C-Corporation Conversion On December 31, 2019, pursuant to the terms of the Merger Agreement, the Company completed the following series of reorganization transactions (which the Company sometimes refer to collectively as the “C-Corporation Conversion”): • GP Holdings contributed its entire equity interest in the Partnership to StoneMor GP and, in exchange, ultimately received an aggregate of 5,099,969 shares of the Company’s common stock; • StoneMor GP contributed the common units in the Partnership it received from GP Holdings to LP Sub, a Delaware limited liability company and wholly-owned subsidiary of StoneMor GP; • Merger Sub merged with and into the Partnership, with the Partnership surviving as a Delaware limited partnership, and pursuant to which each outstanding Series A Convertible Preferred Unit (defined within) and Common Unit (defined within) (other than the common units held by LP Sub) was converted into the right to receive one share of the Company’s common stock; and • StoneMor GP converted from a Delaware limited liability company to a Delaware corporation called StoneMor Inc. As a result of the C-Corporation Conversion, the Company remains the general partner of the Partnership and LP Sub is the sole limited partner of the Partnership such that, directly or indirectly, the Company owns 100% of the interests in the Partnership. The C-Corporation Conversion represented a transaction between entities under common control and was accounted for similarly to pooling of interests in a business combination. The common stock of the Company issued to the holders of the common units and preferred units of the Partnership and to GP Holdings for its general partner interest in the Partnership was recognized by the Company at the carrying value of the equity interests in the Partnership. In addition, the Company became the successor and the Partnership the predecessor for the purposes of financial reporting. Basis of Presentation and Principles of Consolidation The consolidated financial statements included in this Annual Report have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”). All intercompany transactions and balances have been eliminated. The consolidated financial statements include the accounts of StoneMor Inc. and StoneMor Partnership L.P., each together with their consolidated subsidiaries. Financial results as of and for the years ended December 31, 2019 and 2018 are the financial results of StoneMor Inc. and StoneMor Partners L.P., the Company’s predecessor for accounting purposes, as there was no activity under StoneMor Inc. prior to December 31, 2019. Earnings per share and weighted-average common shares outstanding for the years ended December 31, 2019 and 2018 have been presented giving pro forma effect to C-Corporation Conversion, as if it had occurred on January 1, 2018. The consolidated financial statements include the accounts of each of the Company’s 100% owned subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Company has a variable interest and is the primary beneficiary. The Company operates 30 cemeteries under long-term leases, operating agreements and management agreements. The operations of 16 of these managed cemeteries have been consolidated . On May 10, 2019, the Company terminated one of the management agreements and recorded a $2.1 million loss upon the termination, which is included in Other losses, net in the accompanying consolidated statements of operations for the years ended December 31, 2019 and 2018. The Company operates 14 cemeteries under long-term leases and other agreements that do not qualify as acquisitions for accounting purposes. As a result, the Company did not consolidate all of the existing assets and liabilities related to these cemeteries. The Company has consolidated the existing assets and liabilities of the merchandise and perpetual care trusts associated with these cemeteries as variable interest entities, since the Company controls and receives the benefits and absorbs any losses from operating these trusts. Under the long-term leases and other agreements associated with these properties, which are subject to certain termination provisions, the Company is the exclusive operator of these cemeteries and earns revenues related to sales of merchandise, services and interment rights and incurs expenses related to such sales, including the maintenance and upkeep of these cemeteries. Upon termination of these agreements, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the agreement period. The Company has also recognized the existing customer contract-related performance obligations that it assumed as part of these agreements. Correction of a prior period error related to the predecessor The Company has revised its consolidated balance sheet as of December 31, 2018 for the correction of the accounting related to the implementation of Accounting Standard Codification (“ASC”) 606, Revenue from Contracts with Customers , The following table presents the corrections that were made to the consolidated balance sheet as of December 31, 2018: 2018 2018 As Previously Reported Reclassifications As Adjusted Assets Cemetery property $ 330,841 $ 296 $ 331,137 Deferred selling and obtaining costs $ 112,660 $ 984 $ 113,644 Total assets $ 1,669,101 $ 1,280 $ 1,670,381 Liabilities Deferred revenues $ 914,286 $ 5,320 $ 919,606 Total liabilities $ 1,675,679 $ 5,320 $ 1,680,999 Members' Equity Members' equity $ (6,578 ) $ (4,040 ) $ (10,618 ) Recapitalization Transactions Series A Preferred Offering On June 27, 2019, funds and accounts affiliated with Axar Capital, a related party and as of the date of the transaction and December 31, 2019, the largest holder of the Company’s outstanding common shares of record, and certain other investors and the Company entered into the Series A Purchase Agreement pursuant to which the Partnership sold to the Purchasers an aggregate of 52,083,333 of the Partnership’s Series A Convertible Preferred Units (the “Preferred Units”) representing limited partner interests in the Partnership with certain rights, preferences and privileges as are set forth in the Partnership’s Third Amended Partnership Agreement dated as of June 27, 2019 at a purchase price of $1.1040 per Preferred Unit, reflecting an 8% discount to the liquidation preference of each Preferred Unit, for an aggregate purchase price of $57.5 million (the “Preferred Offering”). Senior Secured Notes Concurrently with the closing of the Preferred Offering, the Company completed a private placement of $385.0 million of 9.875%/11.500% Senior Secured Notes (the “Senior Secured Notes”) to certain financial institutions (collectively with the Preferred Offering, the “Recapitalization Transactions”). The net proceeds of the Recapitalization Transactions were used to fully repay the then-outstanding senior notes due in June 2021, retire the Company’s revolving credit facility due in May 2020 and pay the associated transaction expenses, with the remaining balance reserved for general corporate purposes. The Company has the right and expects to pay quarterly interest at a fixed rate of 7.50% per annum in cash plus a through January 30, 2022 The Senior Secured Notes will require cash interest payments at 9.875% for all interest periods after January 30, 2022. Uses and Sources of Liquidity The Company’s primary sources of liquidity are cash generated from operations, the remaining balance of the proceeds from the sale of the Senior Secured Notes and proceeds from asset sales. The Company’s primary cash requirements, in addition to normal operating expenses, are for capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service. In general, as part of its operating strategy, the Company expects to fund: • working capital deficits through available cash, including the remaining balance of the proceeds from the sale of the Senior Secured Notes, cash generated from operations and proceeds from asset sales; • expansion capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service obligations through available cash, cash generated from operations or proceeds from asset sales. Amounts contributed to the merchandise trust funds will be withdrawn at the time of the delivery of the product or service sold to which the contribution related (see "Summary of Significant Accounting Policies" section below regarding revenue recognition), which will reduce the amount of additional borrowings or asset sales needed; and • any maintenance capital expenditures through available cash and cash flows from operating activities. While the Company relies heavily on its available cash and cash flows from operating activities to execute its operational strategy and meet its financial commitments and other short-term financial needs, the Company cannot be certain that sufficient capital will be generated through operations or be available to the Company to the extent required and on acceptable terms. The Company has experienced negative financial trends, including use of cash in operating activities, which, when considered in the aggregate, could raise substantial doubt about the Company’s ability to continue as a going concern. These negative financial trends include: • the Company has continued to incur net losses for the year ended December 31, 2019 and has an accumulated deficit and negative cash flow from operating activities as of December 31, 2019, due to an increased competitive environment, increased expenses due to the consummated C-Corporation Conversion and increases in professional fees and compliance costs; and • a decline in billings coupled with the increase in professional, compliance and consulting expenses that tightened the Company's liquidity position and increased reliance on long-term financial obligations. During 2018 and 2019, the Company implemented (and will continue to implement) various actions to improve profitability and cash flows to fund operations. A summary of these actions is as follows: • sold an aggregate of 52,083,333 Preferred Units for an aggregate purchase price of $57.5 million and completed a private placement of $385.0 million of the Senior Secured Notes ; • continue to manage recurring operating expenses and seek to limit non-recurring operating expenses; and • identify and complete sales of select assets to provide supplemental liquidity. In addition, there is no certainty that the Company's actual operating performance and cash flows will not be substantially different from forecasted results and no certainty the Company will not need amendments to the Indenture in the future and such amendments will be granted. Factors that could impact the significant assumptions used by the Company in assessing its ability to satisfy its financial covenants include the following: • operating performance not meeting reasonably expected forecasts; • failing to generate profitable sales; • investments in the Company's trust funds experiencing significant declines due to factors outside its control; • being unable to compete successfully with other cemeteries and funeral homes in the Company's markets; • the number of deaths in the Company's markets declining; and • the mix of funeral and cemetery revenues between burials and cremations. If the Company's planned, implemented and not yet implemented actions are not completed or implemented and cash savings are not realized, or the Company fails to improve its operating performance and cash flows or the Company is not able to comply with the covenants under the Indenture, the Company may be forced to limit its business activities, limit its ability to implement further modifications to its operations or limit the effectiveness of some actions that are included in its forecasts, amend its Indenture and/or seek other sources of capital, and the Company may be unable to continue as a going concern. Additionally, a failure to generate additional liquidity could negatively impact the Company's access to inventory or services that are important to the operation of the Company's business. Any of these events may have a material adverse effect on the Company's results of operations and financial condition. The ability of the Company to continue as a going concern is dependent upon achieving the action plans noted above. Based on the Company's forecasted operating performance, planned actions to improve the Company’s profitability and cash flows, the execution of the Supplemental Indenture and the Axar Commitment and the consummation of the transactions contemplated thereby, including receipt of not less than $17.0 million in proceeds from the contemplated rights offering, together with plans to file its financial statements on a timely basis consistent with the debt covenants and commitment to filing its periodic reports on a timely basis consistent with the debt covenants, the Company does not believe it is probable that it will breach the covenants under the Indenture or be unable to continue as a going concern for the next twelve-month period. As such, the consolidated financial statements for the years ended December 31, 2019 and 2018 were prepared on the basis of a going concern, which contemplates that the Company will be able to realize assets and discharge liabilities in the normal course of business. Accordingly, they do not give effect to adjustments, if any, that would be necessary should the Company be required to liquidate its assets. Summary of Significant Accounting Policies Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in this Annual Report. These estimates and assumptions may affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. As a result, actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents. Cash and Cash Equivalents was $34.9 million and $18.1 million as of December 31, 2019 and December 31, 2018, respectively. Restricted Cash Cash that is restricted from withdrawal or use under the terms of certain contractual agreements is recorded as restricted cash. Restricted cash was $21.9 million as of December 31, 2019, primarily related to cash collateralization of the Company’s letters of credit and surety bonds and the $5.0 million refundable deposit the Company received in October 2019, in connection with the non-binding letter of intent it signed for the sale of one of its properties. There was no restricted cash as of December 31, 2018. Revenues The Company's revenues are derived from contracts with customers through sale and delivery of death care products and services. Primary sources of revenue are derived from (1) cemetery and funeral home operations generated both at-need and pre-need, which are classified on the consolidated statements of operations as Interments, Merchandise and Services, (2) investment income, which includes income earned on assets maintained in perpetual care and merchandise trusts related to pre-need sales of cemetery and funeral home merchandise and services that are required to be maintained in the trust by state law and (3) interest earned on pre-need installment contracts. Investment income is presented within Investment and other for Cemetery revenue and Services for Funeral home revenue. Revenue is measured based on the consideration specified in a contract with a customer and is net of any sales incentives and amounts collected on behalf of third parties. Pre-need contracts are price guaranteed, providing for future merchandise and services at prices prevailing when the agreements are signed. Investment income is earned on certain payments received from customers on pre-need contracts, which are required by law to be deposited into the merchandise and service trusts. Amounts are withdrawn from the merchandise trusts when the Company fulfills the performance obligations. Earnings on these trust funds, which are specifically identifiable for each performance obligation, are also included in total transaction price. Pre-need contracts are generally subject to financing arrangements on an installment basis, with a contractual term not to exceed 60 months. Interest income is recognized utilizing the effective interest method. For those contracts that do not bear a market rate of interest, the Company imputes such interest based upon the prime rate at the time of origination plus 375 basis points in order to segregate the principal and interest component of the total contract value. The Company has elected to not adjust the transaction price for the effects of a significant financing component for contracts that have payment terms under one year At the time of a non-cancellable pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income and any cash deposit paid. The revenue from both the sales and interest income from trusted funds are deferred until the merchandise is delivered or the services are performed. For a sale in a cancellable state, an account receivable is only recorded to the extent control has transferred to the customer for interment rights, merchandise or services for which the Company has not collected cash. The amounts collected from customers in states in which pre-need contracts are cancellable may be subject to refund provisions. The Company estimates the fair value of its refund obligation under such contracts on a quarterly basis and records such obligations within other long-term liabilities line item on its consolidated balance sheets. In accordance with ASC 606, the Company recognizes revenue in the amount to which the Company expect to be entitled to when it satisfies a performance obligation by transferring control over a product or service to a customer. The Company only recognizes amounts due from a customer for unfulfilled performance obligations on a cancellable pre-need contract to the extent that control has transferred to the customer for interments, merchandise or services for which the Company has not collected cash. The Company defers the recognition of any nonrefundable up-front fees and incremental direct selling costs associated with its sales contracts with a customer (i.e., commissions and bonuses) until the underlying goods or services have been delivered to the customer if the amortization period associated with the deferred nonrefundable up-front fees and incremental direct selling is greater than a year; otherwise, these nonrefundable up-front fees and incremental direct selling costs are expensed immediately. Incremental direct selling costs are recognized by specific identification. The Company calculates the deferred selling costs asset by dividing total deferred selling and obtaining expenses by total deferrable revenues and multiplying such percentage by the periodic change in gross deferred revenues. Such costs are recognized when the associated performance obligation is fulfilled based upon the net change in deferred revenues. All other selling costs are expensed as incurred In addition, the Company maintains a reserve representing the fair value of the refund obligation that may arise due to state law provisions that include a guarantee of customer funds collected on unfulfilled performance obligations and maintained in trust to the extent that the funds are refundable upon a customer’s exercise of any cancellation rights. Sales taxes assessed by governmental authorities are excluded from revenue. Any shipping and handling costs that are incurred after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of goods sold. Nature of Goods and Services The following is a description of the principal activities within the Company’s two reportable segments from which the Company generates its revenue. Cemetery Operations The Company generates revenues in its Cemetery Operations segment principally from (1) providing rights to inter remains in a specific cemetery property inventory space such as burial lots and constructed mausoleum crypts (“Interments”), (2) sales of cemetery merchandise which includes markers (i.e., method of identifying a deceased person in a burial space, crypt or niche), base (i.e., the substrate upon which a marker is placed), vault (i.e., a container installed in the burial lot in which the casket is placed), caskets, cremation niches and other cemetery related items and (3) service revenues, including opening and closing, a service of digging and refilling burial spaces to install the burial vault and place the casket into the vault, cremation services and fees for installation of cemetery merchandise. Products and services may be sold separately or in packages. For packages, the Company accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services in a package based on their relative stand-alone selling prices. The stand-alone selling price is determined by management based upon local market conditions and reasonable ranges for both merchandise and services which is the best estimate of the stand-alone price. For items that are not sold separately (e.g., second interment rights), the Company estimates stand-alone selling prices using the best estimate of market value, using inputs such as average selling price and list price broken down by each geographic location. Additionally, the Company considers typical sales promotions that could have impacted the stand-alone selling price estimates. Interments revenue is recognized when control transfers, which is when the property is available for use by the customer. For pre-construction mausoleum contracts, the Company will only recognize revenue once the property is constructed and the customer has obtained substantially all of the remaining benefits of the property. Merchandise revenue and deferred investment earnings on merchandise trusts are recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to the Company). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligation. The estimate of the refund obligation is reevaluated on a quarterly basis. In addition, the Company is entitled to retain, in certain jurisdictions, a portion of collected customer payments when a customer cancels a pre-need contract; these amounts are also recognized in revenue at the time the contract is cancelled. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. The cost of goods sold related to merchandise and services reflects the actual cost of purchasing products and performing services and the value of cemetery property depleted through the recognized sales of interment rights. The costs related to the sales of lots and crypts are determined systematically using a specific identification method under which the total value of the underlying cemetery property and the lots available to be sold at the location are used to determine the cost per lot. Funeral Home Operations The Company generates revenues in its Funeral Home Operations segment principally generates revenue from (1) sales of funeral home merchandise which includes caskets and other funeral related items and (2) service revenues, including services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and services of remembrance. The Funeral Home Operations segment also include revenues related to the sale of term and whole life insurance on an agency basis, in which the Company earns a commission from the sales of these policies. Insurance commission revenue is reported within service revenues. Products and services may be sold separately or in packages. For packages, the Company accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services based on their relative stand-alone selling prices. The relative stand-alone selling price is determined by management's best estimate of the stand-alone price based upon the list price at each location. The revenue generated by the Company through its Funeral Home Operations segment is principally derived from at-need sales. Merchandise revenue is recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligations. The estimate of the refund obligation is reevaluated on a quarterly basis. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. Costs related to the delivery or performance of merchandise and services are charged to expense when merchandise is delivered or services are performed. Deferred Revenues Revenues from the sale of services and merchandise as well as any investment income from the merchandise trusts is deferred until such time that the services are performed or the merchandise is delivered. In addition, for amounts deferred on new contracts and investment income and unrealized gains on the Company’s merchandise trusts, deferred revenues include deferred revenues from pre-need sales that were entered into by entities prior to the Company’s acquisition of the assets of those entities. The Company provides for a profit margin for these deferred revenues to account for the projected future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. These revenues and their associated costs are recognized when the related merchandise is delivered or services are performed and are presented on a gross basis on the consolidated statements of operations. Accounts Receivable, Net of Allowance The Company sells pre-need cemetery contracts whereby the customer enters into arrangements for future pre-need merchandise and services. These sales are usually made using interest-bearing installment contracts not to exceed 60 months. The interest income is recorded as revenue when the interest amount is considered realizable and collectible, which typically coincides with cash payment. Interest income is not recognized until payments are collected in accordance with the contract. At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income, unfulfilled performance obligations on cancellable contracts, and any cash deposit paid. The Company recognizes an allowance for doubtful accounts by applying a cancellation rate to amounts included in accounts receivable, which is recorded as a reduction in accounts receivable and a corresponding offset to deferred revenues. The cancellation rate is based on a five year average rate by each specific location. Management evaluates customer receivables for impairment based upon its historical experience, including the age of the receivables and the customers’ payment histories. Cemetery Property Cemetery property consists of developed and undeveloped cemetery land, constructed mausoleum crypts and lawn crypts and other cemetery property. Cemetery property is stated at cost or, upon acquisition of a business, at the fair value of the assets acquired. Property and Equipment Property and equipment is stated at cost or, upon acquisition of a business, at the fair value of the assets acquired and depreciated on a straight-line basis. Maintenance and repairs are charged to expense as incurred, whereas additions and major replacements are capitalized and depreciation is recorded over their estimated useful lives. Major classifications of property and equipment and their respective useful lives are as follows: Buildings and improvements 10 to 40 years Software and computer hardware 3 years Furniture and equipment 3 to 10 years Leasehold improvements over the shorter of the term of the lease or the life of the asset Assets Held for Sale For a long-lived asset or disposal group to be classified as held for sale all of the following criteria must be met • Management, having authority to approve the action, commits to a plan to sell the long-lived asset or disposal group; • The long-lived asset or disposal group is a

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
ACQUISITIONS	2. ACQUISITIONS The Company did not complete any acquisitions during the year ended December 31, 2019. On January 19, 2018, the Company acquired six cemetery properties in Wisconsin and their related assets, net of certain assumed liabilities, for cash consideration of $2.5 million, of which $0.8 million was paid at closing. These properties had been managed by the Company since August 2016. The Company accounted for the purchase of these properties, which were not material individually or in the aggregate, under the acquisition method of accounting.

IMPAIRMENT & OTHER LOSSES

IMPAIRMENT & OTHER LOSSES	12 Months Ended
	Dec. 31, 2019
Production Related Impairments Or Charges [Abstract]
IMPAIRMENT & OTHER LOSSES	3 . IMPAIRMENT AND OTHER LOSSES Goodwill Impairment Assessment Due to a decline in the market value of the Company’s unit values and the Company’s significant under-performance relative to historical or projected future operating results noted during the nine months ended September 30, 2019, management conducted an interim goodwill impairment assessment as of September 30, 2019. As a result of such assessment, management concluded on November 4, 2019 that the carrying value of the only reporting unit to which the Company allocated its goodwill, Cemetery Operations, exceeded its fair value, and the Company’s goodwill was fully impaired as of September 30, 2019. The Company recognized a $24.9 million impairment charge included in Loss on impairment of goodwill in the accompanying consolidated statement of operations for the year ended December 31, 2019. Refer to Note 9 Goodwill and Intangible Assets Impairment of Long-Lived Assets During each reporting period for the years ended December 31, 2019 and 2018, the Company performed step 1 of the ASC 360 Asset Impairment Test and identified all cemetery property and funeral home locations with an operating loss for the current reporting period, a trend of operating losses over the current fiscal year and/or a trend of operating losses over the previous five fiscal years. Termination of Management Agreement The Company operates certain of its cemeteries under long-term leases, operating agreements and management agreements . On May 10, 2019, the Company terminated one of the management agreements and recorded a $2.1 million loss, which is included in Other losses, net in the accompanying consolidated statement of operations for the year ended December 31, 2019. Inventory Merchandise is sold to both at-need and pre-need customers. Merchandise allocated to service pre-need contractual obligations is recorded at cost and managed and stored by the Company until the Company services the underlying customer contract. Merchandise stored at certain locations may be exposed to changes in weather conditions. Primarily due to weather related deterioration over a number of years, the Company recorded inventory impairment charges of approximately $3.4 million for the year ended December 31, 2018. This impairment loss related to damaged and excess inventory and is included in Cost of goods sold for the year ended December 31, 2018 in the accompanying consolidated statement of operations as this merchandise was utilized to fulfill the Company’s contractual obligations to at-need and pre-need customers. Due to enhanced inventory control procedures implemented in late 2018, the Company determined that certain merchandise inventory allocated to pre-need customers had been damaged due to weather related deterioration occurring over a number of years or had otherwise been deemed impractical for use by management as a result of past operating practices relating to inventory. During 2019 and 2018, the Company recorded estimated impairment losses of approximately $2.6 million and $8.9 million, respectively, related to this damaged and unusable merchandise. The impairment losses are included in Other losses in the accompanying consolidated statements of operations for the years ended December 31, 2019 and 2018. The losses recorded represent management’s best estimate, and were based on estimates and assumptions that have been deemed reasonable by management and included percentages of merchandise deemed unusable. Management’s assessment process relied on estimates and assumptions that are inherently uncertain, and unanticipated events or circumstances may occur that might cause the Company to change those estimates and assumptions. Software During 2017 and 2018, the Company initiated two software implementation projects to enhance its Lawson ERP System with a cash reconciliation module and lease accounting module, respectively. However, during the fourth quarter of 2019, the Company determined these two software implementation projects were not viable and terminated them. The Company recognized a $0.5 million impairment related to these two unviable software implementation projects.

ACCOUNTS RECEIVABLE, NET OF ALL

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	4 . ACCOUNTS RECEIVABLE, NET OF ALLOWANCE Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands): December 31, 2019 December 31, 2018 Customer receivables $ 153,530 $ 167,017 Unearned finance income (16,303 ) (17,000 ) Allowance for doubtful accounts (5,884 ) (4,941 ) Accounts receivable, net of allowance 131,343 145,076 Less: Current portion, net of allowance 55,794 57,928 Long-term portion, net of allowance $ 75,549 $ 87,148 Activity in the allowance for doubtful accounts was as follows (in thousands): December 31, 2019 December 31, 2018 Balance, beginning of period $ 4,941 $ 19,795 Cumulative effect of accounting changes — (12,876 ) Provision for doubtful accounts 7,559 7,358 Charge-offs, net (6,616 ) (9,336 ) Balance, end of period $ 5,884 $ 4,941 Management evaluates customer receivables for impairment based upon its historical experience, including the age of the receivables and the customers’ payment histories.

CEMETERY PROPERTY

CEMETERY PROPERTY	12 Months Ended
	Dec. 31, 2019
Property Plant And Equipment [Abstract]
CEMETERY PROPERTY	5 . CEMETERY PROPERTY Cemetery property consisted of the following at the dates indicated (in thousands): December 31, 2019 December 31, 2018 Cemetery land $ 249,260 $ 255,708 Mausoleum crypts and lawn crypts 71,345 75,429 Cemetery property $ 320,605 $ 331,137 The Company recorded an impairment of cemetery property during the years ended December 31, 2019 and 2018. For further details see Note 3 Impairment and Other Losses of this Annual Report .

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2019
Property Plant And Equipment [Abstract]
PROPERTY AND EQUIPMENT	6 . PROPERTY AND EQUIPMENT Property and equipment consisted of the following at the dates indicated (in thousands): December 31, 2019 December 31, 2018 Buildings and improvements $ 125,382 $ 129,971 Furniture and equipment 57,674 58,706 Funeral home land 14,185 14,185 Property and equipment, gross 197,241 202,862 Less: Accumulated depreciation (93,841 ) (90,146 ) Property and equipment, net of accumulated depreciation $ 103,400 $ 112,716 Depreciation expense was $9.4 million

MERCHANDISE TRUSTS

MERCHANDISE TRUSTS	12 Months Ended
	Dec. 31, 2019
Investments Debt And Equity Securities [Abstract]
MERCHANDISE TRUSTS	7 . MERCHANDISE TRUSTS At December 31, 2019 and 2018 the Company’s merchandise trusts consisted of investments in debt and equity marketable securities and cash equivalents, both directly and through mutual and investment funds. All of these investments are carried at fair value. All of these investments are subject to the fair value hierarchy and considered either Level 1 or Level 2 assets pursuant to the three-level hierarchy described in Note 18 Fair Value of Financial Instruments The Company included $9.7 million and $8.7 million of investments held in trust as required by law by the West Virginia Funeral Directors Association at December 31, 2019 and 2018 respectively, in its merchandise trust assets. These trusts are recognized at their account value, which approximates fair value. A reconciliation of the Company’s merchandise trust activities for the years ended December 31, 2019 and 2018 is presented below (in thousands): Year ended December 31, 2019 2018 Balance—beginning of period $ 488,248 $ 515,456 Contributions 54,742 66,408 Distributions (59,776 ) (79,862 ) Interest and dividends 29,367 27,228 Capital gain distributions 1,699 543 Realized gains and losses, net 3,246 (1,012 ) Other than temporary impairment (6,056 ) (28,555 ) Taxes (556 ) (347 ) Fees (4,268 ) (3,855 ) Unrealized change in fair value 17,219 (7,756 ) Total 523,865 488,248 Less: Assets held for sale (6,673 ) — Balance—end of period $ 517,192 $ 488,248 During the years ended December 31, 2019 and 2018, purchases of available for sale securities were approximately $54.4 million and $117.7 million, respectively. During the years ended December 31, 2019 and 2018, sales, maturities and paydowns of available for sale securities were approximately $38.1 million and $109.5 million, respectively. Cash flows from pre-need contracts are presented as operating cash flows in the Company’s consolidated statement of cash flows. The cost and market value associated with the assets held in the merchandise trusts as of December 31, 2019 and 2018 were as follows (in thousands): December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 144,610 $ — $ — $ 144,610 Fixed maturities: U.S. governmental securities 2 456 6 (65 ) 397 Corporate debt securities 2 783 14 (133 ) 664 Total fixed maturities 1,239 20 (198 ) 1,061 Mutual funds—debt securities 1 67,801 1,857 (6 ) 69,652 Mutual funds—equity securities 1 46,609 1,744 — 48,353 Other investment funds ( 1) 213,024 6,366 (2,953 ) 216,437 Equity securities 1 24,386 1,327 (4 ) 25,709 Other invested assets 2 8,360 32 — 8,392 Total investments 506,029 11,346 (3,161 ) 514,214 West Virginia Trust Receivable 9,651 — — 9,651 Total $ 515,680 $ 11,346 $ (3,161 ) $ 523,865 Less: Assets held for sale (6,369 ) (304 ) — (6,673 ) Total $ 509,311 $ 11,042 $ (3,161 ) $ 517,192 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Company’s consolidated balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to six years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2019, there were $57.3 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 16,903 $ — $ — $ 16,903 Fixed maturities: U.S. governmental securities 2 392 — (147 ) 245 Corporate debt securities 2 1,311 29 (328 ) 1,012 Total fixed maturities 1,703 29 (475 ) 1,257 Mutual funds—debt securities 1 187,840 262 (2,645 ) 185,457 Mutual funds—equity securities 1 45,023 110 (18 ) 45,115 Other investment funds ( 1) 210,655 388 (7,784 ) 203,259 Equity securities 1 18,097 1,327 (213 ) 19,211 Other invested assets 2 8,398 2 (17 ) 8,383 Total investments $ 488,619 $ 2,118 $ (11,152 ) $ 479,585 West Virginia Trust Receivable 8,663 — — 8,663 Total $ 497,282 $ 2,118 $ (11,152 ) $ 488,248 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Company’s consolidated balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of two to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2018, there were $71.0 million in unfunded investment commitments to the private credit funds, which are callable at any time. The contractual maturities of debt securities as of December 31, 2019 and 2018 were as follows below (in thousands): December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 112 $ 78 $ 193 $ 13 Corporate debt securities 101 546 16 — Total fixed maturities $ 213 $ 624 $ 209 $ 13 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 137 $ 108 $ — Corporate debt securities 68 873 55 16 Total fixed maturities $ 68 $ 1,010 $ 163 $ 16 Temporary Declines in Fair Value The Company evaluates declines in fair value below cost for each asset held in the merchandise trusts on a quarterly basis. An aging of unrealized losses on the Company’s investments in debt and equity securities within the merchandise trusts as of December 31, 2019 and 2018 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 90 $ 1 $ 397 $ 64 $ 487 $ 65 Corporate debt securities 198 29 424 104 622 133 Total fixed maturities 288 30 821 168 1,109 198 Mutual funds—debt securities 241 6 — — 241 6 Mutual funds—equity securities — — — — — — Other investment funds 54,782 2,953 — — 54,782 2,953 Equity securities 3 4 — — 3 4 Other invested assets — — — — — — Total $ 55,314 $ 2,993 $ 821 $ 168 $ 56,135 $ 3,161 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 243 $ 147 $ 243 $ 147 Corporate debt securities 103 2 549 326 652 328 Total fixed maturities 103 2 792 473 895 475 Mutual funds—debt securities 46,005 2,011 1,195 634 47,200 2,645 Mutual funds—equity securities 131 18 — — 131 18 Other investment funds 169,929 7,784 — — 169,929 7,784 Equity securities — — 597 213 597 213 Other invested assets — 4 790 13 790 17 Total $ 216,168 $ 9,819 $ 3,374 $ 1,333 $ 219,542 $ 11,152 For all securities in an unrealized loss position, the Company evaluated the severity of the impairment and length of time that a security has been in a loss position and concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities. Other-Than-Temporary Impairment of Trust Assets The Company assesses its merchandise trust assets for other-than-temporary declines in fair value on a quarterly basis. During the year ended December 31, 2019, the Company determined, based on its review, that there were 102 securities with an aggregate cost basis of approximately $178.2 million and an aggregate fair value of approximatel y $172.2 million , resulting in an impairment of $6.1 million, with such impairment considered to be other-than-temporary due to credit indicators. based on its review, that there were 214 securities with an aggregate cost basis of approximately $285.5 million and an aggregate fair value of approximately $256.9 million, resulting in an impairment of $28.6 million, with such impairment considered to be other-than-temporary due to credit indicators. Accordingly, the Company adjusted the cost basis of these assets to their current value and offset these changes against deferred merchandise trust revenue.

PERPETUAL CARE TRUSTS

PERPETUAL CARE TRUSTS	12 Months Ended
	Dec. 31, 2019
Investments Debt And Equity Securities [Abstract]
PERPETUAL CARE TRUSTS	8 . PERPETUAL CARE TRUSTS At December 31, 2019 and 2018 the Company’s perpetual care trusts consisted of investments in debt and equity marketable securities and cash equivalents, both directly as well as through mutual and investment funds. All of these investments are carried at fair value Note 18 Fair Value of Financial Instruments A reconciliation of the Company’s perpetual care trust activities for the year ended December 31, 2019 and 2018 is presented below (in thousands): Year ended December 31, 2019 2018 Balance—beginning of period $ 330,562 $ 339,928 Contributions 7,575 13,162 Distributions (20,598 ) (18,390 ) Interest and dividends 20,201 22,198 Capital gain distributions 2,112 808 Realized gains and losses, net 3,121 473 Other than temporary impairment (3,941 ) (18,038 ) Taxes (547 ) (237 ) Fees (3,176 ) (4,412 ) Unrealized change in fair value 10,780 (4,930 ) Total 346,089 330,562 Less: Assets held for sale (2,470 ) — Balance—end of period $ 343,619 $ 330,562 During the year ended December 31, 2019 and 2018, purchases of available for sale securities were approximately $46.4 million and $59.4 million, respectively. During the year ended December 31, 2019 and 2018, sales, maturities and paydowns of available for sale securities were approximately $29.0 million and $51.1 million, respectively. Cash flows from perpetual care trust related contracts are presented as operating cash flows in the Company’s consolidated statements of cash flows. The cost and market value associated with the assets held in the perpetual care trusts as of December 31, 2019 and 2018 were as follows (in thousands): December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 50,358 $ — $ — $ 50,358 Fixed maturities: U.S. governmental securities 2 1,069 32 (52 ) 1,049 Corporate debt securities 2 2,020 22 (142 ) 1,900 Total fixed maturities 3,089 54 (194 ) 2,949 Mutual funds—debt securities 1 49,963 1,439 (38 ) 51,364 Mutual funds—equity securities 1 16,698 1,617 (66 ) 18,249 Other investment funds ( 1) 186,355 10,526 (5,472 ) 191,409 Equity securities 1 30,423 1,333 (12 ) 31,744 Other invested assets 2 16 — — 16 Total investments $ 336,902 $ 14,969 $ (5,782 ) $ 346,089 Less: Assets held for sale (2,416 ) (54 ) — (2,470 ) Total $ 334,486 $ 14,915 $ (5,782 ) $ 343,619 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Company’s consolidated balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from one to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2019 there were $62.4 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 12,835 $ — $ — $ 12,835 Fixed maturities: U.S. governmental securities 2 960 4 (121 ) 843 Corporate debt securities 2 4,883 161 (321 ) 4,723 Total fixed maturities 5,843 165 (442 ) 5,566 Mutual funds—debt securities 1 108,451 227 (837 ) 107,841 Mutual funds—equity securities 1 19,660 304 (142 ) 19,822 Other investment funds ( 1) 165,284 3,039 (4,607 ) 163,716 Equity securities 1 20,025 826 (145 ) 20,706 Other invested assets 2 56 20 — 76 Total investments $ 332,154 $ 4,581 $ (6,173 ) $ 330,562 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Company’s consolidated balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from two to eight years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2018 there were $94.5 million in unfunded investment commitments to the private credit funds, which are callable at any time. The contractual maturities of debt securities as of December 31, 2019 and December 31, 2018, were as follows below (in thousands): December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 60 $ 192 $ 684 $ 114 Corporate debt securities 294 1,522 84 — Total fixed maturities $ 354 $ 1,714 $ 768 $ 114 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 416 $ 395 $ 32 Corporate debt securities 705 3,702 265 51 Total fixed maturities $ 705 $ 4,118 $ 660 $ 83 Temporary Declines in Fair Value The Company evaluates declines in fair value below cost of each individual asset held in the perpetual care trusts on a quarterly basis. An aging of unrealized losses on the Company’s investments in debt and equity securities within the perpetual care trusts as of December 31, 2019 and 2018 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 291 $ 4 $ 942 $ 48 $ 1,233 $ 52 Corporate debt securities 463 46 1,887 96 2,350 142 Total fixed maturities 754 50 2,829 144 3,583 194 Mutual funds—debt securities 2,856 38 — — 2,856 38 Mutual funds—equity securities 566 66 — — 566 66 Other investment funds 53,426 5,472 — — 53,426 5,472 Equity securities 121 12 — — 121 12 Total $ 57,723 $ 5,638 $ 2,829 $ 144 $ 60,552 $ 5,782 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 790 $ 121 $ 790 $ 121 Corporate debt securities 405 15 2,902 306 3,307 321 Total fixed maturities 405 15 3,692 427 4,097 442 Mutual funds—debt securities 21,867 591 2,814 246 24,681 837 Mutual funds—equity securities 1,382 141 — 1 1,382 142 Other investment funds 101,536 4,607 — — 101,536 4,607 Equity securities 241 16 583 129 824 145 Total $ 125,431 $ 5,370 $ 7,089 $ 803 $ 132,520 $ 6,173 For all securities in an unrealized loss position, the Company evaluated the severity of the impairment and length of time that a security has been in a loss position and concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities. Other-Than-Temporary Impairment of Trust Assets The Company assesses its perpetual care trust assets for other-than-temporary declines in fair value on a quarterly basis. During the year ended December 31, 2019, the Company determined that there were 79 securities with an aggregate cost basis of approximately $85.7 million and an aggregate fair value of approximately $81.8 million, resulting in an impairment of $3.9 million, with such impairment considered to be other-than-temporary. 176 Accordingly, the Company adjusted the cost basis of these assets to their current value with the offset going against the liability for perpetual care trust corpus in its consolidated balance sheet.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	9. GOODWILL AND INTANGIBLE ASSETS Goodwill Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired. Due to a decline in the market value of the Company and its significant under-performance relative to historical or projected future operating results noted during the nine months ended September 30, 2019, management conducted an interim goodwill impairment assessment as of September 30, 2019. As a result of such assessment, management concluded on November 4, 2019 that the carrying value of the only reporting unit to which the Company allocated its goodwill, Cemetery Operations, exceeded its fair value, and the Company’s goodwill was fully impaired as of September 30, 2019. The Company recognized a $24.9 million impairment charge included in Loss on goodwill impairment in the accompanying consolidated statement of operations for the year ended December 31, 2019. In 2018, the Company concluded goodwill was not impaired as part of its 2018 annual goodwill impairment testing. The changes in the carrying amounts of goodwill by reportable segment were as follows (in thousands): Cemetery Operations December 31, 2017 $ 24,862 Activity — December 31, 2018 24,862 Impairment of goodwill (24,862 ) December 31, 2019 $ — Intangible Assets The Company has intangible assets with finite lives recognized in connection with acquisitions and long-term lease, management and operating agreements. The Company amortizes these intangible assets over their estimated useful lives. The following table reflects the components of intangible assets at December 31, 2019 and 2018 (in thousands): December 31, 2019 December 31, 2018 Gross Carrying Amount Accumulated Amortization Net Intangible Assets Gross Carrying Amount Accumulated Amortization Net Intangible Assets Lease and management agreements $ 59,758 $ (5,561 ) $ 54,197 $ 59,758 $ (4,565 ) $ 55,193 Underlying contract value 2,593 (681 ) 1,912 6,239 (1,482 ) 4,757 Non-compete agreements 406 (341 ) 65 2,853 (2,603 ) 250 Other intangible assets 269 (197 ) 72 1,577 (356 ) 1,221 Total intangible assets $ 63,026 $ (6,780 ) $ 56,246 $ 70,427 $ (9,006 ) $ 61,421 As a result of the adoption of ASU 2016-02 on January 1, 2019, the Company recorded a $1.1 million reclassification from Other intangible assets to Other assets for below market lease intangibles. On May 10, 2019, the Company terminated one of its management agreements and therefore reduced the carrying amount of its underlying contract value intangible balance by $2.7 million. Amortization expense for intangible assets was $1.4 million and $1.8 million for the years ended December 31, 2019 and 2018, respectively. The following is estimated amortization expense related to intangible assets with finite lives for the fiscal years noted below (in thousands): 2020 $ 1,142 2021 $ 1,077 2022 $ 1,074 2023 $ 1,071 2024 $ 1,071

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
LONG-TERM DEBT	10 . LONG-TERM DEBT Total debt consisted of the following as of December 31, 2019 and 2018 (in thousands): December 31, 2019 December 31, 2018 9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024 $ 380,619 $ — 7.875% Senior Notes, due June 2021 — 173,613 Credit facility — 155,739 Notes payable—acquisition debt — 92 Insurance and vehicle financing 574 1,294 Less deferred financing costs, net of accumulated amortization (12,856 ) (9,692 ) Total debt 368,337 321,046 Less current maturities (374 ) (798 ) Total long-term debt $ 367,963 $ 320,248 Senior Secured Notes On June 27, 2019, StoneMor Partners L.P. (the “Partnership”), Cornerstone Family Services of West Virginia Subsidiary, Inc. (collectively with the Partnership, the “Issuers”), certain direct and indirect subsidiaries of the Partnership, the initial purchasers party thereto (the “Initial Purchasers”) and Wilmington Trust, National Association, as trustee (in such capacity, the “Trustee”) and as collateral agent (in such capacity, the “Collateral Agent”) entered into an indenture (the “Original Indenture”) with respect to the 9.875%/11.500% Senior Secured PIK Toggle Notes due 2024. On December 31, 2019, the Company, the subsidiary guarantors party thereto, the Issuers and the Trustee entered into the First Supplemental Indenture (the “First Supplemental Indenture”) and on January 30, 2020, the Company, LP Sub, the Issuers and the Trustee entered into the Second Supplemental Indenture (the “Second Supplemental Indenture” and, collectively with the Original Indenture and the First Supplemental Indenture, the “Indenture”). Pursuant to the terms of the Indenture, the Initial Purchasers purchased Senior Secured Notes in the aggregate principal amount of $385.0 million in a private placement exempt from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”) pursuant to Section 4(a)(2) thereof. The gross proceeds from the sale of the Senior Secured Notes was $371.5 million, less advisor fees (including a placement agent fee of approximately $7.0 million), legal fees, mortgage costs and other closing expenses, as well as cash funds for collateralization of existing letters of credit and credit card needs under the former credit facility. The Issuers can elect to pay interest at either a fixed rate of 9.875% per annum in cash or, at their option through January 30, 2022, a fixed rate of 7.50% per annum in cash plus a fixed rate of 4.00% per annum payable in kind by increasing the principal amount of the Senior Secured Notes or by issuing additional Senior Secured Notes. The Senior Secured Notes will require cash interest payments at 9.875% for all interest periods after January 30, 2022. The . The Senior Secured Notes are senior secured obligations of the Issuers. The Issuers’ joint and several obligations under the Senior Secured Notes and the Indenture are jointly and severally guaranteed (the “Note Guarantees”) by the Company and by each subsidiary of the Company (other than the Issuers except as to each other’s obligations under the Senior Secured Notes) that the Company has caused or will cause to become a guarantor pursuant to the terms of the Indenture (collectively, the “Guarantors”). In addition, the Issuers, the Guarantors and the Collateral Agent entered into a Collateral Agreement (as supplemented, the “Collateral Agreement”). Pursuant to the Indenture and the Collateral Agreement, the Issuers’ obligations under the Indenture and the Senior Secured Notes and the Guarantors’ Note Guarantees are secured by a first priority lien and security interest (subject to permitted liens and security interests) in substantially all of the assets of the The Issuers may redeem the Senior Secured Notes at their option, in whole or in part, at any time for a redemption price equal to the principal balance thereof, accrued and unpaid interest thereon and, if applicable, a premium (the “Applicable Premium”) calculated as follows: • If redeemed before June 27, 2021, the sum of 4% of the principal amount so redeemed plus the excess of (i) the interest that would have accrued on the principal amount of the redeemed Senior Secured Notes from the redemption date through June 27, 2021 assuming an interest rate of 11.500% per annum over (ii) the interest that would have accrued on the principal amount of the redeemed Senior Secured Notes from the redemption date through June 27, 2021 at an interest rate equal to the then-applicable rate on United States Treasury securities for the period most nearly equaling that time period plus 0.50%; • If redeemed on or after June 27, 2021 and before June 27, 2022, 4% of the principal amount so redeemed; • If redeemed on or after June 27, 2022 and before June 27, 2023, 2% of the principal amount so redeemed; and • If redeemed on or after June 27, 2023, no premium will be payable. The Issuers are obligated to redeem the Senior Secured Notes with the net cash proceeds of certain dispositions described in the Indenture, tax refunds, insurance or condemnation proceeds and certain other extraordinary receipts. The redemption price for such redemptions is the principal balance of the Senior Secured Notes being redeemed, all accrued and unpaid interest thereon plus, with respect to redemptions from asset dispositions with net proceeds in excess of $55.0 million, an Applicable Premium of 2% of the principal amount so redeemed. The Issuers are also obligated to use 75% of any Excess Cash Flow, less any amount paid in any voluntary redemption of the Senior Secured Notes during the applicable period or subsequent thereto and prior to the applicable redemption date, to redeem the Senior Secured Notes at a redemption price equal to the principal balance thereof and all accrued and unpaid interest thereon. All interest payable in connection with the redemption of any the Senior Secured Notes is payable in cash. The Indenture requires the Issuers and the Guarantors, as applicable, to comply with various affirmative covenants regarding, among other matters, delivery to the Trustee of financial statements and certain other information or reports filed with the Securities and Exchange Commission (the “SEC”) and the maintenance and investment of trust funds and trust accounts into which certain sales proceeds are required by law to be deposited. The Indenture includes financial covenants pursuant to which the Issuers will not permit: • the Operating Cash Flow Amount for the six months ending December 31, 2019 to be less than $20.0 million; • the ratio of the sum of the Operating Cash Flow Amount plus Cash Interest Expense to Cash Interest Expense, or the Consolidated Interest Coverage Ratio, for the nine months ended March 31, 2020 and the twelve months ending as of each date from June 30, 2020 onwards, as set forth below, to be less than: March 31, 2020 0.40x June 30, 2020 0.75x September 30, 2020 1.00x December 31, 2020 1.15x March 31, 2021 1.25x June 30, 2021 1.30x September 30, 2021 1.35x December 31, 2021 1.45x March 31, 2022 and each quarter end thereafter 1.50x • the aggregate amount of Capital Expenditures for the prior four fiscal quarters as of the last day of any fiscal quarter beginning with the fiscal quarter ending September 30, 2019 to be more than $20.0 million; • the average daily balance of Unrestricted Cash and unrestricted Permitted Investments of the Company and its subsidiaries as of the end of any day for any 10-business day period to be less than $20.0 million during the quarter ending September 30, 2019, $15.0 million during the quarter ending December 31, 2019 and $12.5 million during any subsequent quarter; or • the ratio of the (a) the sum of Unrestricted Cash, accounts receivable and merchandise trust account balances to (b) the aggregate principal or face amount of Consolidated Funded Indebtedness, or Asset Coverage Test, for the applicable measurement period as of the last day of any fiscal quarter beginning with the fiscal quarter ending September 30, 2019, to be less than 1.60:1.00. The Indenture requires the Issuers and the Guarantors, as applicable, to comply with certain other covenants including, but not limited to, covenants that, subject to certain exceptions, limit the Issuers’ and the Guarantors’ ability to: (i) incur additional indebtedness; (ii) grant liens; (iii) engage in certain sale/leaseback, merger, consolidation or asset sale transactions; (iv) make certain investments; (v) pay dividends or make distributions; (vi) engage in affiliate transactions and (vii) amend its organizational documents. The Indenture provides for certain events of default, the occurrence and continuation of which could, subject to certain conditions, cause all amounts owing under the Senior Secured Notes to become due and payable, including but not limited to the following: • failure by the Issuers to pay any interest on any Senior Secured Note when it becomes due and payable that remains uncured for five business days; • failure by the Issuers to pay the principal of any of the Senior Secured Notes when it becomes due and payable, whether at the due date thereof, at a date fixed for redemption, by acceleration or otherwise; • failure by the Issuers to comply with the agreement and covenants relating to maintenance of its legal existence, providing notice of any default or event of default or use of proceeds from the sale of the Senior Secured Notes or any of the negative covenants in the Indenture; • failure by the Issuers to comply with any other agreement or covenant contained in the Indenture, the Collateral Agreement or any other Note Document that remains uncured for a period of 15 days after the earlier of written notice and request for cure from the Trustee or holders of at least 25% of the aggregate principal amount of the Senior Secured Notes; • the acceleration of or the failure to pay at final maturity indebtedness (other than the Senior Secured Notes) in a principal amount exceeding $5.0 million; • the occurrence of a Change in Control; • certain bankruptcy or insolvency proceedings involving an Issuer or any subsidiary; and • failure by the Company or any subsidiary to maintain one or more licenses, permits or similar approvals for the conduct of its business where the sum of the revenue associated therewith represents the lesser of (i) 15% of the Company and its subsidiaries consolidated revenue and (ii) $30.0 million, and such breach is not cured within 30 days. At the option of holders holding a majority of the outstanding principal amount of the Senior Secured Notes (and automatically upon any default for failure to pay principal of the Senior Secured Notes when due and payable or certain bankruptcy or insolvency proceedings involving an Issuer), the interest rate on the Senior Secured Notes will increase to 13.50% per annum, payable in cash. As of December 31, 2019, the Company was in compliance with the covenants of the Indenture. On April 1, 2020, the Issuers and the Trustee entered into the Third Supplemental Indenture to the Indenture (the “Supplemental Indenture”), pursuant to which certain financial covenants and the premium payable upon voluntary redemption of the Senior Secured Notes in the Indenture were amended. For further details, see Note 26 Subsequent Events of this Annual Report. Registration Rights Agreement In connection with the sale of the Senior Secured Notes, on June 27, 2019, the Issuers, the Guarantors party thereto and the Initial Purchasers entered into a Registration Rights Agreement (the “Notes Registration Rights Agreement”), pursuant to which the Issuers and the Guarantors agreed, for the benefit of the holders of the Notes, to use their commercially reasonable efforts to file a registration statement with the SEC with respect to a registered offer to exchange the Senior Secured Notes for new “exchange” notes having terms substantially identical in all material respects to the Senior Secured Notes, with certain exceptions (the “Exchange Offer”). The Issuers agreed to use their commercially reasonable efforts (i) to consummate the Exchange Offer on or before July 14, 2020 (the “Exchange Date”) and (ii) upon the occurrence of certain events described in the Notes Registration Rights Agreement which result in the inability to consummate the Exchange Offer, to cause a shelf registration statement covering resales of the Notes to be declared effective . If the Issuers had failed to comply with their obligations under the Notes Registration Rights Agreement, additional interest would have accrued on the Notes at a rate of 0.25% per annum (increasing by an additional 0.25% per annum with respect to each subsequent 90-day period that occurs after the date on which such default occurs, up to a maximum additional interest rate of 1.00%) from and including the date on which any such default shall occur to but excluding the earlier of (x) the date on which all such defaults have been cured and (y) the date on which the Notes are freely tradeable by persons other than affiliates of the Issuers pursuant to Rule 144 under the Securities Act. Deferred Financing Costs In February 2019, the Company entered into the Eighth Amendment and Waiver to the original agreement for its revolving credit facility dated August 4, 2016 (the “Tranche B Revolving Credit Facility”). In connection with the Tranche B Revolving Credit Facility, the Company incurred debt issuance costs and fees of approximately $3.1 million, which was being amortized over the life of the Tranche B Revolving Credit Facility, using the effective interest method. In connection with the issuance of the Senior Secured Notes, the Company incurred debt issuance costs and fees of approximately $14.3 million during the year ended December 31, 2019 In connection with the retirement of all of its revolving credit facilities and its $175.0 million 7.875% senior notes due 2021, the wrote-off unamortized deferred financing fees of $6.9 million, during the year ended December 31, 2019 which is presented in Loss on debt extinguishment in the accompanying consolidated statement of operations For the years ended December 31, 2019 and 2018, the Company recognized $7.3 million and $3.2 million of amortization of deferred financing fees on its various debt facilities.

REDEEMABLE CONVERTIBLE PREFERRE

REDEEMABLE CONVERTIBLE PREFERRED UNITS AND PARTNERS’ DEFICIT	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
REDEEMABLE CONVERTIBLE PREFERRED UNITS AND PARTNERS’ DEFICIT	11 . REDEEMABLE CONVERTIBLE PREFERRED UNITS AND OWNERS’ EQUITY Redeemable Convertible Preferred Units On June 27, 2019, the Partnership completed the Preferred Offering pursuant to which it sold an aggregate of 52,083,333 Preferred Units at a purchase price of $1.1040 per Preferred Unit, reflecting an 8% discount to the liquidation preference of each Preferred Unit, for an aggregate purchase price of $57.5 million. Pursuant to the Series A Purchase Agreement, the Partnership filed a registration statement on Form S-1 with the SEC to effect the Rights Offering , which was completed on October 25, 2019 with 3,039,380 common units being purchased for a total of $3.6 million. The gross proceeds from the Rights Offering were used to redeem 3,039,380 of the Partnership’s outstanding Preferred Units on October 25, 2019 at a price of $1.20 per Preferred Unit On December 31, 2019, in connection with the consummation of the C-Corporation Conversion, all of the remaining outstanding Preferred Units were converted into common shares of the Company at a conversion rate of one share of common stock for each Preferred Unit. Capital Stock Effective as of the C-Corporation Conversion, the Company is authorized to issue two classes of capital stock: common stock, $0.01 par value per share (“Common Stock”) and preferred stock, $0.01 par value per share (“Preferred Stock”). At December 31, 2019, 94,447,356 million shares of Common Stock were issued and outstanding and no shares of Preferred Stock were issued or outstanding. At December 31, 2019, there were 105,552,644 shares of Common Stock available for issuance Holders of Common Stock are entitled to one vote for each share held of record on all matters submitted to a vote of the Company’s stockholders, will have the exclusive right to vote for the election of directors and do not have cumulative voting rights. In the event of any liquidation, dissolution or winding-up of the Company’s affairs, the holders of the Company’s Common Stock will be entitled to share ratably in the Company’s assets that are remaining after payment or provision for payment of all of the Company’s debts and obligations and after liquidation payments to and subject to any continuing participation by holders of outstanding shares of Preferred Stock, if any. The Company’s Board of Directors (the “Board”) is authorized, subject to any limitations prescribed by law, without further stockholder approval, to establish and to issue from time to time one or more classes or series of Preferred Stock covering up to an aggregate of 10,000,000 shares of Preferred Stock. Each class or series of Preferred Stock will cover the number of shares and will have the powers, preferences, rights, qualifications, limitations and restrictions determined by the Board, which may include, among others, dividend rights, liquidation preferences, voting rights, conversion rights, preemptive rights and redemption rights. Except as provided by law or in a preferred stock designation, the holders of Preferred Stock will not be entitled to vote at or receive notice of any meeting of stockholders. Subsequent Events On April 1, 2020, the Issuers and the Trustee entered into the Supplemental Indenture, pursuant to which the Issuers agreed to cause the Company to use its best efforts to effectuate an offering to holders of Common Stock of transferable rights to purchase their pro rata share of shares of Common Stock with an aggregate exercise price of at least $17 million at a price of $0.73 per share, as promptly as practicable with an expiration date no later than July 24, 2020 and to receive proceeds of not less than $8.2 million therefrom. Concurrently, the Company entered into a letter agreement with Axar (the “Axar Commitment”), pursuant to which Axar agreed to purchase shares of the Company’s Series A Preferred Stock with an aggregate purchase price of $8.8 million on April 3, 2020. As contemplated by the Axar Commitment, on April 3, 2020, the Company sold an aggregate of 176 shares of Series A Preferred Stock to the 2020 Purchasers for an aggregate purchase price of $8.8 million pursuant to the terms of a Series A Preferred Stock Purchase Agreement (the “2020 Preferred Purchase Agreement”) by and among the Company and the purchasers party thereto. For further details, see Note 26 Subsequent Events of this Annual Report.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	12. INCOME TAXES Prior to December 31, 2019, the Company was not subject to U.S. federal income tax and most state income taxes, as it was structured as a master limited partnership. The taxable income for the Company flowed through to the partners for the fiscal years prior to January 1, 2020 and could vary from the net income reported on the Company’s consolidated statements of operations for the year ended December 31, 2019 and 2018. Since the Company consummated the C-Corporation Conversion on December 31, 2019, the Company’s taxable income for the year ended December 31, 2019 continued to flow through to the partners. Per ASC 740, the C-Corporation Conversion is considered a change in tax status, and therefore, the Company had to record deferred tax assets and liabilities attributable to differences between the carrying amounts and tax basis of existing assets and liabilities on its consolidated balance sheets as of the consummation date of the C-Corporation Conversion. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date for the new tax rates. The Company also recognized a valuation allowance against its deferred tax assets, as the Company deemed it more likely than not that some portion or all of the recorded deferred tax assets will not be realizable in future periods. Additionally, prior to the C-corporation Conversion, corporate subsidiaries of the Partnership were historically subject to federal income tax and most state income taxes, and the Partnership was required to file separate federal income tax returns for many of its corporate subsidiaries. Deferred tax assets of the individual corporate subsidiaries could not be offset against the deferred liabilities of other individual corporate subsidiaries. As a result of the C-Corporation Conversion, the Company will file a consolidated federal income tax return for StoneMor Inc. for all fiscal periods post the consummation date of the C-Corporation Conversion. The Company recognized a $7.5 million tax benefit for the year ended December 31, 2019 related to the projected tax consequences of filing a consolidated federal income tax return for StoneMor Inc. and its subsidiaries. Income tax (expense) benefit for the years ended December 31, 2019 and 2018 consisted of the following (in thousands): Years Ended December 31, 2019 2018 Current provision: State $ (73 ) $ (693 ) Federal — — Foreign (187 ) (101 ) Total (260 ) (794 ) Deferred provision: State (6,704 ) (23 ) Federal (21,210 ) 2,725 Foreign (30 ) (111 ) Total (27,944 ) 2,591 Total income tax (expense) benefit $ (28,204 ) $ 1,797 A reconciliation of the federal statutory tax rate to the Company’s effective tax rate is as follows: Years Ended December 31, 2019 2018 Computed tax provision (benefit) at the applicable statutory tax rate 21.0 % 21.0 % State and local taxes net of federal income tax benefit (4.5 )% (1.1 )% Tax exempt (income) loss (1.2 )% (1.5 )% Change in current year valuation allowance (8.0 )% (18.3 )% Company's earnings not subject to tax (0.2 )% 2.0 % Changes in tax due to Tax Act and ASC 606 retroactive impact — % 0.5 % Change in tax status (27.2 )% — % Permanent differences (2.7 )% (0.1 )% Other — % — % Effective tax rate (22.8 )% 2.5 % The effective tax rate increased as a result of the deferred tax liabilities the Company had to record in connection with the C-Corporation Conversion. The temporary differences related to these deferred tax liabilities will reverse over the lives of the various cemeteries, which range from an average 100 to 300 years. Significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands): December 31, 2019 2018 Deferred tax assets: Prepaid expenses $ 13,010 $ 5,102 State net operating loss 26,121 24,162 Federal net operating loss 88,818 84,017 Foreign net operating loss 8,656 2,106 Other 55 55 Valuation allowance (103,336 ) (89,066 ) Total deferred tax assets 33,324 26,376 Deferred tax liabilities: Property, plant and equipment 28,399 2,119 Deferred revenue related to future revenues and accounts receivable 33,582 25,021 Deferred revenue related to cemetery property 5,875 5,825 Total deferred tax liabilities 67,856 32,965 Net deferred tax liabilities $ 34,532 $ 6,589 Net deferred tax assets and liabilities were classified on the consolidated balance sheets as follows (in thousands): December 31, 2019 2018 Deferred tax assets $ 81 $ 86 Noncurrent assets 81 86 Deferred tax assets 33,243 26,290 Deferred tax liabilities 67,856 32,965 Noncurrent liabilities 34,613 6,675 Net deferred tax liabilities $ 34,532 $ 6,589 At December 31, 2019, the Company had available approximately $0.1 million of alternative minimum tax credit carryforwards and approximately $423.0 million and $542.0 million of federal and state net operating loss (“NOL”) carryforwards, respectively, a portion of which expires annually. Management periodically evaluates all evidence both positive and negative in determining whether a valuation allowance to reduce the carrying value of deferred tax assets is required. The vast majority of the Company’s taxable subsidiaries continue to accumulate deferred tax assets that on a more likely than not basis will not be realized. A full valuation allowance continues to be maintained on these taxable subsidiaries. Along with other previous transfers of the Company’s interests, the Company believes the Recapitalization Transactions in June 2019 caused an “ownership change” for income tax purposes, which significantly limits the Company’s ability to use NOLs and certain other tax assets to offset future taxable income. The valuation allowance increased in 2019 due to management’s evaluation of the future limitation on the Company’s ability to offset future deferred tax liabilities with net operating loss carryovers and certain other deferred tax assets. The valuation allowance increased in 2018 due to increases in deferred tax assets that are not more likely than not expected to be realized. At December 31, 2019, based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believed it was more likely than not that the Company will realize the benefits of these deductible differences. The amount of deferred tax assets considered realizable could be reduced in the future if estimates of future taxable income during the carryforward period are reduced. In accordance with applicable accounting standards, the Company recognizes only the impact of income tax positions that, based upon their merits, are more likely than not to be sustained upon audit by a taxing authority. To evaluate its current tax positions in order to identify any material uncertain tax positions, the Company developed a policy of identifying and evaluating uncertain tax positions that considers support for each tax position, industry standards, tax return disclosures and schedules and the significance of each position. It is the Company’s policy to recognize interest and penalties, if any, related to unrecognized tax benefits in income tax expense in the consolidated statements of operations. At December 31, 2019 and 2018, the Company had no material uncertain tax positions. The Company is not currently under tax examination by any federal jurisdictions or state income tax jurisdictions. In general, the federal statute of limitations and certain state statutes of limitations are open from 2016 forward. For entities with net operating loss carryovers the statute of limitations is extended to 2013 to the extent of the net operating loss carryover.

DEFERRED REVENUES AND COSTS

DEFERRED REVENUES AND COSTS	12 Months Ended
	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
DEFERRED REVENUES AND COSTS	13 . DEFERRED REVENUES AND COSTS The Company defers revenues and all direct costs associated with the sale of pre-need cemetery merchandise and services until the merchandise is delivered or the services are performed. The Company recognizes deferred merchandise and service revenues as customer contract liabilities within long-term liabilities on its consolidated balance sheets. The Company recognizes deferred direct costs associated with pre-need cemetery merchandise and service revenues as deferred selling and obtaining costs within long-term assets on its consolidated balance sheets. The Company also defers the costs to obtain new pre-need cemetery and new prearranged funeral business as well as the investment earnings on the prearranged services and merchandise trusts. Such costs are recognized when the associated performance obligation is fulfilled based upon the net change in the customer contract liabilities. All other selling costs are expensed as incurred. Additionally, the Company has elected the practical expedient of not recognizing incremental costs to obtain a contract as incurred, as the associated amortization period is typically one year or less. Deferred revenues and related costs consisted of the following (in thousands): December 31, 2019 December 31, 2018 Deferred contract revenues $ 837,190 $ 835,922 Deferred merchandise trust revenue 104,304 92,718 Deferred merchandise trust unrealized gains (losses) 7,881 (9,034 ) Deferred revenues $ 949,375 $ 919,606 Deferred selling and obtaining costs $ 114,944 $ 113,644 For the years ended December 31, 2019 and 2018, the Company recognized $64.1 million and $58.7 million, respectively, of the customer contract liabilities balance that existed at December 31, 2018 and 2017, respectively, as revenue. The components of the customer contract liabilities, net in the Company’s consolidated balance sheets at December 31, 2019 and December 31, 2018 were as follows (in thousands): December 31, 2019 December 31, 2018 Customer contract liabilities, gross $ 974,927 $ 943,028 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (25,552 ) (23,422 ) Customer contract liabilities, net $ 949,375 $ 919,606 The Company expects to service approximately 55% of its deferred revenue that existed at December 31, 2019 and 2018 in the first 4-5 years and approximately 80% of its deferred revenue that existed at December 31, 2019 and 2018 within 18 years. The Company cannot estimate the period wh

LONG-TERM INCENTIVE PLAN

LONG-TERM INCENTIVE PLAN	12 Months Ended
	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
LONG-TERM INCENTIVE PLAN	14. LON The Board previously adopted the StoneMor Partners L.P. 2014 Long-Term Incentive Plan (the “2014 Plan”). Effective August 22, 2018, the Board amended and restated the 2014 Plan (the “2018 Plan”). On March 27, 2019, the Board amended and restated the 2018 Plan (the “2019 Plan”) to (i) increase the number of common units of the Company reserved for issuance under the 2019 Plan and (ii) make certain other clarifying changes and updates to the 2019 Plan. The 2019 Plan permitted the grant of awards covering a total of 4,000,000 common units of the Company. A “unit” under the 2019 Plan was defined as a common unit of the Company and such other securities as may be substituted or resubstituted for common units of the Company, including but not limited to shares of the Company’s common stock. On December 18, 2019, the Board approved the first amendment to the 2019 Plan, which permits the grant of awards covering a total of 8,500,000 common units of the Company . On December 31, 2019, the Board approved the assumption of the 2019 Plan and all outstanding awards thereunder by the Company in connection with the C-Corporation Conversion. Phantom unit and restricted unit awards On April 15, 2019, the Compensation, Nominating and Governance Committee (the “Compensation Committee”) approved the award of 1,015,047 phantom unit awards consisting of 494,421 phantom units subject to time-based vesting (“TVUs”) and 520,626 phantom units subject to performance-based vesting (“PVUs”) to certain members of the Company’s senior management. The TVUs had a vesting period equal to three equal annual installments on each April 3 (or first business day thereafter) commencing on April 3, 2020. The PVUs vested based on the extent, if any, to which the Compensation Committee determines that the performance conditions established by the Compensation Committee for calendar years 2019, 2020 and 2021 have been achieved or waived in writing, as follows: • if the “threshold” performance condition with respect to a calendar year has been achieved or waived but not the “target” condition, then 25% of the PVUs subject to vesting with respect to such year (rounded down to the nearest whole phantom unit) shall vest; • if the “target” performance condition with respect to a calendar year has been achieved or waived, then 50% of the PVUs subject to vesting with respect to such year shall vest; and • if the “maximum” performance condition with respect to a calendar year has been achieved or waived, then 100% of the PVUs subject to vesting with respect to such year shall vest. Also on April 15, 2019, an additional 275,000 restricted units were awarded to an officer of the Company pursuant to his employment agreement that were scheduled to vest in equal quarterly installments over a four year period commencing July 15, 2019, the three month anniversary of the grant date. The Recapitalization Transactions, described in Note 1 General vesting. These units were delivered in the third quarter of 2019. In addition, an aggregate of 238,554 phantom units issued under the LTIP and held in deferred compensation accounts for certain directors that either became payable as a result of the Recapitalization Transactions or had previously become payable were issued in the third quarter of 2019. A rollforward of phantom unit and restricted unit awards as of December 31, 2019 is as follows: Number of Phantom Unit and Restricted Unit Awards Weighted Average Grant Date Fair Value Total non-vested at December 31, 2018 1,029,638 $ 7.49 Units issued 1,381,572 2.86 Units vested (1,819,131 ) 5.16 Units forfeited (32,861 ) 6.68 Total non-vested at December 31, 2019 559,218 $ 3.67 For the years ended December 31, 2019 and 2018, the Company recognized $3.6 million and $2.4 million was $0.5 million of 2.75 Non-qualified stock options On December 18, 2019, the Compensation Committee approved the granting of unit options to employees of the Company, including certain members of senior management to purchase an aggregate of 5.5 million common units at an exercise price of $1.20 per unit. The option awards vest in three equal annual installments on each December 18 (or first business day thereafter) commencing on December 18, 2020, provided that the recipient remains employed by the Company. The Company measured the option awards at their grant-date fair value utilizing the Black-Scholes model and will recognize stock compensation expense on a straight-line basis over the weighted-average service period, which is expected to be three years. The option awards expire no later than 10 years from the date of grant. A rollforward of stock options as of December 31, 2019 is as follows: Number of Stock Options Weighted Average Grant Date Fair Value Weighted Average Exercise Price Total outstanding at December 31, 2018 — $ — $ — Options granted 5,500,000 0.34 1.20 Options exercisable — — — Options exercised — — — Options forfeited — — — Options expired — — — Total outstanding at December 31, 2019 5,500,000 $ 0.34 $ 1.20 For the years ended December 31, 2019 and 2018, non-cash stock compensation expense related to stock options was not material. As of December 31, 2019, total unrecognized compensation cost related to unvested stock options was $1.9 million 3 Assumptions used in calculating the fair value of the stock options granted during the year are summarized below: 2019 Valuation assumptions: Expected dividend yield None Expected volatility 23.41 % Expected term (years) 6.0 Risk-free interest rate 1.78 % Weighted average: Exercise price per stock option $ 1.20 Market price per share $ 1.23 Weighted average fair value per stock option $ 0.34

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	15. COMMITMENTS AND CONTINGENCIES Legal The Partnership remains subject to state law derivative claims that certain of the Partnership’s officers and directors breached their fiduciary duty to the Partnership and its unitholders. The Company could also become subject to additional claims and legal proceedings relating to the factual allegations made in these actions. While management cannot reasonably estimate the potential exposure in these matters at this time, if we do not prevail in any such proceedings, we could be required to pay substantial damages or settlement costs, subject to certain insurance coverages. Management has determined that, based on the status of the claims and legal proceedings against the Company, the amount of the potential losses cannot be reasonably estimated at this time. These actions are summarized below. • Bunim v. Miller, et al., No. 2:17-cv-519-ER, pending in the United States District Court for the Eastern District of Pennsylvania, and filed on February 6, 2017. The plaintiff in this case brought, derivatively on behalf of the Partnership, claims that the officers and directors of the Partnership’s general partner aided and abetted in breaches of the general partner’s purported fiduciary duties by, among other things and in general, allegedly making misrepresentations through the use of non-GAAP accounting standards in its public filings, by allegedly failing to clearly disclose the use of proceeds from debt and equity offerings, and by allegedly approving unsustainable distributions. The plaintiff also claims that these actions and misrepresentations give rise to causes of action for gross mismanagement, unjust enrichment, and (in connection with a purportedly misleading proxy statement filed in 2014) violations of Section 14(a) of the Securities Exchange Act of 1934. The derivative plaintiff seeks an award of damages, attorneys’ fees and costs in favor of the Partnership as nominal plaintiff, as well as general compliance and governance changes. This case has been stayed, by the agreement of the parties, provided that either party may terminate the stay on 30 days' notice. • Muth v. StoneMor G.P. LLC, et al., December Term, 2016, No. 1196 and Binder v. StoneMor G.P. LLC, et al., January Term, 2017, No. 4872, both pending in the Court of Common Pleas for Philadelphia County, Pennsylvania, and filed on December 20, 2016 and February 3, 2017, respectively. In these cases, the plaintiffs brought, derivatively on behalf of the Partnership, claims that the officers and directors of the Partnership’s general partner aided and abetted in breaches of the general partner’s purported fiduciary duties by, among other things and in general, allegedly making misrepresentations through the use of non-GAAP accounting standards in its public filings and by failing to clearly disclose the use of proceeds from debt and equity offerings, as well as approving unsustainable distributions. The plaintiffs also claim that these actions and misrepresentations give rise to a cause of action for unjust enrichment. The derivative plaintiffs seek an award of damages, attorneys’ fees and costs in favor of the Partnership as nominal plaintiff, as well as alterations to the procedures for electing members to the board of the Partnership’s general partner, and other compliance and governance changes. These cases have been consolidated and stayed, by the agreement of the parties, pending final resolution of the motion to dismiss filed in the Anderson case, which has now been dismissed. In November 2019, the court issued a dormant case notice under which the plaintiffs were required to file a statement of intent to proceed by January 21, 2020. The plaintiffs have not filed any such notice, and we anticipate that the court will dismiss this case for failure to proceed in the near future. The Partnership had also been subject to consolidated class actions in the United States District Court for the Eastern District of Philadelphia alleging various violations under the Exchange Act. Anderson v. StoneMor Partners, LP, et al., No. 2:16-cv-6111, filed on November 21, 2016, and consolidated with Klein v. StoneMor Partners, LP, et al., No. 2:16-cv-6275, filed on December 2, 2016. On October 31, 2017, the court granted defendants’ motion to dismiss the complaint and entered judgment dismissing the case on November 30, 2017. On June 20, 2019, the United States Court of Appeals for the Third Circuit affirmed the dismissal of the case and the plaintiffs did not seek discretionary review of that decision before the United States Supreme Court, thereby terminating the case. On December 11, 2019, the Company entered into a settlement with the SEC with respect to alleged violations of the reporting, books and records, internal accounting controls and related provisions of the federal securities laws that occurred prior to 2017 under the Company’s former management team (the “Settlement”). Pursuant to the terms of the Settlement, which resolved the matters that were the subject of the previously reported investigation by the SEC’s Enforcement Division, and without admitting or denying the findings in the Settlement: (i) the Company and GP Holdings consented to a cease and desist order with respect to violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and the regulations promulgated thereunder, and (ii) GP Holdings agreed to pay a civil penalty of $250,000, which was paid with the proceeds of an intercompany loan. The Company is party to other legal proceedings in the ordinary course of its business, but does not expect the outcome of any proceedings, individually or in the aggregate, to have a material adverse effect on its financial position, results of operations or cash flows. The Company carries insurance with coverage and coverage limits that it believes to be customary in the cemetery and funeral home industry. Although there can be no assurance that such insurance will be sufficient to protect the Company against all contingencies, Management believes that the insurance protection is reasonable in view of the nature and scope of the Company’s operations. Other In connection with the Partnership’s 2014 lease and management agreements with the Archdiocese of Philadelphia, it has committed to pay aggregate fixed rent of $36.0 million in the following amounts: Lease Years 1-5 (May 28, 2014-May 31, 2019) None Lease Years 6-20 (June 1, 2019-May 31, 2034) $1,000,000 per Lease Year Lease Years 21-25 (June 1, 2034-May 31, 2039) $1,200,000 per Lease Year Lease Years 26-35 (June 1, 2039-May 31, 2049) $1,500,000 per Lease Year Lease Years 36-60 (June 1, 2049-May 31, 2074) None The fixed rent for lease years six through 11, an aggregate of $6.0 million, is deferred. If prior to May 31, 2025, the Archdiocese terminates the agreements in accordance with their terms during lease year 11 or the Company terminates the agreements as a result of a default by the Archdiocese, the Company is entitled to retain the deferred fixed rent. If the agreements are not terminated, the deferred fixed rent will become due and payable on or before June 30, 2025.

EXIT AND DISPOSAL ACTIVITIES

EXIT AND DISPOSAL ACTIVITIES	12 Months Ended
	Dec. 31, 2019
Exit And Disposal Activities [Abstract]
EXIT AND DISPOSAL ACTIVITIES	16. EXIT AND DISPOSAL ACTIVITIES On January 31, 2019, the Company announced a profit improvement initiative as part of its ongoing organizational review. This profit improvement initiative was intended to further integrate, streamline and optimize the Company’s operations. As part of this profit improvement initiative, during 2019 the Company undertook certain cost reduction initiatives, which included a reduction of approximately 200 positions of its workforce within its field operations and corporate functions in its headquarters located in Trevose, Pennsylvania. The Company recognized severance expense of $1.5 million for this reduction in workforce, which is included in Cemetery expense, Funeral home services expense and Corporate overhead in the accompanying consolidated statement of operations for the year ended December 31, 2019. The following table summarizes the activity in the severance liability recognized for this reduction in workforce in the accompanying consolidated balance sheet as of December 31, 2019, by reportable segment (in thousands): Cemetery Operations Funeral Home Operations Corporate Consolidated Balance at January 1, 2019 $ — $ — $ — $ — Accruals 935 25 583 1,543 Cash payments (849 ) (25 ) (519 ) (1,393 ) Balance at December 31, 2019 $ 86 $ — $ 64 $ 150 The Company expects to settle the remaining severance liability for this reduction in workforce during the first quarter of 2020, and it does not expect to incur any additional charges related to this reduction in workforce.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
LEASES	17 . LEASES The Company leases a variety of assets throughout its organization, such as office space, funeral homes, warehouses and equipment. In addition the Company has a sale-leaseback related to one of its warehouses. Leases with an initial term of 12 months or less are not recorded on the Company’s consolidated balance sheets, and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. For lease agreements with an initial term of more than 12 months, the Company measures the lease liability at the present value of the sum of the remaining minimum rental payments, which exclude executory costs Certain leases provide the Company with the option to renew for additional periods , with renewal terms that can extend the lease term for periods ranging from 1 to years Certain of the Company’s leases have variable payments with annual escalations based on the proportion by which the consumer price index (“CPI”) for all urban consumers increased over the CPI index for the prior comparative year. The Company has the following balances recorded on its consolidated balance sheet as of December 31, 2019 related to leases (in thousands): December 31, 2019 Assets: Operating $ 10,570 Finance 5,685 Total ROU assets ( 1) $ 16,255 Liabilities: Current Operating $ 2,022 Finance 1,200 Long-term Operating 11,495 Finance 4,302 Total lease liabilities ( 2) $ 19,019 (1) (2) The Company’s current and long-term lease liabilities are presented within Accounts payable and accrued liabilities and Other long-term liabilities, respectively, in its consolidated balance sheet. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate, based on the information available at commencement date, in determining the present value of lease payments. The Company used the incremental borrowing rate on January 1, 2019 for operating leases that commenced prior to that date . The weighted average borrowing rates for operating and finance leases were 9.9% and 8.5%, respectively as of December 31, 2019 . The components of lease expense were as follows (in thousands): Year ended December 31, 2019 Lease cost Classification Operating lease costs ( 1) General and administrative expense $ 3,628 Finance lease costs Amortization of leased assets Depreciation and Amortization 1,282 Interest on lease liabilities Interest expense 495 Short-term lease costs ( 2) General and administrative expense — Net Lease costs $ 5,405 (1) The Company includes its variable lease costs under operating lease costs as these variable lease costs are immaterial. (2) The Company does not have any short-term leases with lease terms greater than one month. Maturities of the Company’s lease labilities as of December 31, 2019, per ASC 842, Leases, Year ending December 31, Operating Finance 2020 $ 3,283 $ 1,759 2021 2,783 1,838 2022 2,455 2,026 2023 2,190 708 2024 2,046 106 Thereafter 6,348 — Total $ 19,105 $ 6,437 Less: Interest (5,588 ) (935 ) Present value of lease liabilities $ 13,517 $ 5,502 Minimum lease commitments remaining under the Company’s operating leases and capital leases, per ASC 840, Leases, Year ending December 31, Operating Capital 2019 $ 4,349 $ 1,499 2020 2,765 1,196 2021 2,130 949 2022 1,539 558 2023 1,184 89 Thereafter 5,737 — Total $ 17,704 $ 4,291 Less: Interest (875 ) Present value of lease liabilities $ 3,416 Operating and finance lease payments include $3.3 million related to options to extend lease terms that are reasonably certain of being exercised and $2.0 million related to residual value guarantees. The weighted-average remaining lease term for the Company’s operating and finance leases was 7.1 years and 2.8 years, respectively, as of December 31, 2019 As of December 31, 2019, the Company had one additional operating lease that has not yet commenced, which was valued at $0.1 million, but did not have any lease transactions with its related parties. In addition, as of December 31, 2019, the Company had not entered into any new sale-leaseback arrangements.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	18 . FAIR VALUE OF FINANCIAL INSTRUMENTS Management has established a hierarchy to classify the inputs used to measure the Company’s financial instruments at fair value, pursuant to which the Company is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs represent market data obtained from independent sources; whereas, unobservable inputs reflect the Company’s own market assumptions, which are used if observable inputs are not reasonably available without undue cost and effort. The hierarchy defines three levels of inputs that may be used to measure fair value: • Level 1 – Unadjusted quoted market prices in active markets for identical, unrestricted assets or liabilities that the reporting entity has the ability to access at the measurement date. • Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the same contractual term of the asset or liability. • Level 3 – Unobservable inputs based on the entity’s own assumptions about the assumptions market participants would use in the pricing of the asset or liability and are consequently not based on market activity but rather through particular valuation techniques. The carrying value of the Company’s current assets and current liabilities on its consolidated balance sheets approximated or equaled their estimated fair values due to their short-term nature or imputed interest rates. Recurring Fair Value Measurement At December 31, 2019 and 2018, the two financial instruments measured by the Company at fair value on a recurring basis were its merchandise and perpetual care trusts, which consist of investments in debt and equity marketable securities and cash equivalents that are carried at fair value and are classified as either Level 1 or Level 2. For further details, see Note 7 Merchandise Trusts and Note 8 Perpetual Care Trusts of this Annual Report. Where quoted prices are available in an active market, securities are classified as Level 1 investments pursuant to the fair value measurement hierarchy. Where quoted market prices are not available for the specific security, fair values are estimated by using either quoted prices of securities with similar characteristics or an income approach fair value model with observable inputs that include a combination of interest rates, yield curves, credit risks, prepayment speeds, rating and tax-exempt status. These securities are classified as Level 2 investments pursuant to the fair value measurements hierarchy. Certain investments in the merchandise and perpetual care trusts are excluded from the fair value leveling hierarchy in accordance with GAAP. These funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. Non-Recurring Fair Value Measurement The Company may be required to measure certain assets and liabilities at fair value, such as its indefinite-lived assets and long-lived assets, on a nonrecurring basis in accordance with GAAP from time to time. These adjustments to fair value usually result from impairment charges. As of December 31, 2019, the Company adjusted the fair value of two of its funeral homes sold in 2019 to mark them down to the selling prices which were lower than the carrying value of the funeral homes on the Company’s consolidated balance sheets The resulting impairment charges were recorded in Other losses, net in the accompanying consolidated statement of operations during the year ended December 31, 2019. As the Company’s determination of the fair value of these assets were based on the quoted prices the Company received from the sellers, these assets held for sale were classified as Level 1 in the fair value hierarchy. Other Financial Instruments The Company’s other financial instruments at December 31, 2019 consisted of its Senior Secured Notes (see Note 10 Long-Term Debt of this Annual Report) • At December 31, 2019, the estimated fair value of the Company’s Senior Secured Notes was $383.2 million, based on trades made on that date, compared with the carrying amount of $392.8 million. • At December 31, 2018, the estimated fair value of the Company’s Senior Notes was $162.5 million, based on trades made on that date, compared with the carrying amount of $173.6 million. Credit and Market Risk The Company’s financial instruments exposed to concentrations of credit risk consist primarily of its cash and cash equivalents, trade receivables, merchandise trusts and perpetual care trusts. The Company’s cash balances on deposit with financial institutions totaled $34.9 million and $18.1 million as of December 31, 2019 and 2018, respectively, which exceeded Federal Deposit Insurance Corporation insured limits. The Company regularly monitors these institutions’ financial condition. As of December 31, 2019 and 2018, the majority of the Company’s trade receivables were long-term trade account receivables, which typically consisted of interest-bearing installment contracts not to exceed 60 months. Significant customers are those that individually account for greater than 10% of the Company’s consolidated revenue or total accounts receivable. Due to the inherent nature of the Company’s business and consumer make-up, there were no customers whose trade receivables with the Company represented more than 10% of the Company’s total accounts receivable as of December 31, 2019 and 2018. The Company’s merchandise and perpetual care trusts are invested in assets, such as individual equity securities and closed and open-ended mutual funds, with the primary objective of maximizing income and distributable cash flow for trust distributions, while maintaining an acceptable level of risk. Certain asset classes in which the Company invests for the purpose of maximizing yield are subject to an increased market risk. This increased market risk creates volatility in the unrealized gains and losses of the trust assets from period to period. For further details of the market risk to which the Company’s merchandise and perpetual care trusts are subjected, see Part II. Item 7A. Quantitative and Qualitative Disclosures About Market Risk. The Company purchases comprehensive general liability, professional liability, automobile liability and workers’ compensation insurance coverages structured with high deductibles. While these high-deductible insurance programs mean the Company is primarily self-insured for claims and associated costs and losses covered by these policies, it is possible that insurers could seek to avoid or be financially unable to meet their obligations under, or a court may decline to enforce such provisions of, the Company’s insurance programs.

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	19 . SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION The Company’s Senior Secured Notes are guaranteed by the Company’s 100% owned subsidiaries, other than the co-issuers, (except as to each other’s obligations thereunder), as described in Note 10 Long-Term Debt In accordance with the disclosures made in Note 1 General Basis of Presentation and Principles of Consolidation of this Annual Report, StoneMor Inc. is the “Parent” for ” for The financial information presented below reflects the Company’s standalone accounts, the combined accounts of the co-issuers, the combined accounts of the guarantor subsidiaries, the combined accounts of the non-guarantor subsidiaries, the consolidating adjustments and eliminations and the Company’s consolidated accounts as of December 31, 2019 and 2018 and for the years ended December 31, 2019 and 2018. For the purpose of the following financial information, the Company’s investments in its subsidiaries and the guarantor subsidiaries’ investments in their respective subsidiaries are presented in accordance with the equity method of accounting (in thousands): CONDENSED CONSOLIDATING BALANCE SHEETS December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 33,553 $ 1,314 $ 34,867 Restricted cash — — — 21,900 — 21,900 Assets held for sale — — — 23,858 — 23,858 Other current assets — — 3,497 62,686 11,531 77,714 Total current assets — — 3,497 141,997 12,845 — 158,339 Long-term accounts receivable — — 2,557 63,124 9,868 75,549 Cemetery and funeral home property and equipment — — 609 391,626 31,770 424,005 Merchandise trusts — — — — 517,192 517,192 Perpetual care trusts — — — — 343,619 343,619 Deferred selling and obtaining costs — — 5,654 91,243 18,047 114,944 Intangible assets — — — 136 56,110 56,246 Other assets — — — 26,907 2,567 29,474 Investments in and amounts due from affiliates eliminated upon consolidation — 301,531 — 648,359 — (949,890 ) — Total assets $ — $ 301,531 $ 12,317 $ 1,363,392 $ 992,018 $ (949,890 ) $ 1,719,368 Liabilities and Owners' Equity Current liabilities — — 161 74,674 1,466 76,301 Long-term debt, net of deferred financing costs — 301,531 66,239 193 — 367,963 Deferred revenues — — 33,349 802,528 113,498 949,375 Perpetual care trust corpus — — — — 343,619 343,619 Other long-term liabilities — — — 68,227 16,373 84,600 Investments in and amounts due to affiliates eliminated upon consolidation 102,490 102,490 183,611 367,770 567,666 (1,324,027 ) — Total liabilities 102,490 404,021 283,360 1,313,392 1,042,622 (1,324,027 ) 1,821,858 Owners' equity (102,490 ) (102,490 ) (271,043 ) 50,000 (50,604 ) 374,137 (102,490 ) Total liabilities and owners' equity $ — $ 301,531 $ 12,317 $ 1,363,392 $ 992,018 $ (949,890 ) $ 1,719,368 CONDENSED CONSOLIDATING BALANCE SHEET (continued) December 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ 16,298 $ 1,849 $ — $ 18,147 Assets held for sale — — 757 — — 757 Other current assets — 3,718 64,167 11,527 — 79,412 Total current assets — 3,718 81,222 13,376 — 98,316 Long-term accounts receivable — 3,118 71,708 12,322 — 87,148 Cemetery and funeral home property and equipment — 806 409,497 33,550 — 443,853 Merchandise trusts — — — 488,248 — 488,248 Perpetual care trusts — — — 330,562 — 330,562 Deferred selling and obtaining costs — 5,511 89,689 18,444 — 113,644 Goodwill and intangible assets — — 25,676 60,607 — 86,283 Other assets — — 19,401 2,926 — 22,327 Investments in and amounts due from affiliates eliminated upon consolidation 57,835 (4,626 ) 539,997 — (593,206 ) — Total assets $ 57,835 $ 8,527 $ 1,237,190 $ 960,035 $ (593,206 ) $ 1,670,381 Liabilities, Redeemable Convertible Preferred Units and Partners’ Capital (Deficit) Current liabilities $ — $ 184 $ 60,216 $ 1,400 $ — $ 61,800 Long-term debt, net of deferred financing costs 68,453 105,160 146,635 — — 320,248 Deferred revenues — 32,147 775,657 111,802 — 919,606 Perpetual care trust corpus — — — 330,562 — 330,562 Other long-term liabilities — — 33,553 15,230 — 48,783 Due to affiliates — — 173,613 543,543 (717,156 ) — Total liabilities 68,453 137,491 1,189,674 1,002,537 (717,156 ) 1,680,999 Redeemable convertible preferred units — — — — — — Partners’ capital (deficit) (10,618 ) (128,964 ) 47,516 (42,502 ) 123,950 (10,618 ) Total liabilities, redeemable convertible preferred units and partners’ capital (deficit) $ 57,835 $ 8,527 $ 1,237,190 $ 960,035 $ (593,206 ) $ 1,670,381 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Year Ended December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 5,041 $ 242,339 $ 49,068 $ (6,926 ) $ 289,522 Total costs and expenses — — (15,181 ) (285,292 ) (54,610 ) 6,926 (348,157 ) Other losses, net — — (46 ) (5,761 ) (2,299 ) — (8,106 ) Net loss from equity investment in subsidiaries (151,942 ) (125,840 ) (120,653 ) — — 398,435 — Interest expense — (25,164 ) (10,505 ) (11,726 ) (1,124 ) — (48,519 ) Loss on debt extinguishment — (938 ) (1,441 ) (6,099 ) — — (8,478 ) Income (loss) from operations before income taxes (151,942 ) (151,942 ) (142,785 ) (66,539 ) (8,965 ) 398,435 (123,738 ) Income tax expense — — — (28,204 ) — — (28,204 ) Net income (loss) $ (151,942 ) $ (151,942 ) $ (142,785 ) $ (94,743 ) $ (8,965 ) $ 398,435 $ (151,942 ) Year Ended December 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ 6,382 $ 266,550 $ 52,271 $ (9,077 ) $ 316,126 Total costs and expenses — (13,666 ) (285,578 ) (58,349 ) 9,077 (348,516 ) Other loss — (445 ) (9,510 ) (1,549 ) — (11,504 ) Net loss from equity investment in subsidiaries (63,084 ) (54,573 ) — — 117,657 — Interest expense (5,434 ) (8,348 ) (15,787 ) (1,033 ) — (30,602 ) Income (loss) from continuing operations before income taxes (68,518 ) (70,650 ) (44,325 ) (8,660 ) 117,657 (74,496 ) Income tax benefit — — 1,797 — — 1,797 Net income (loss) $ (68,518 ) $ (70,650 ) $ (42,528 ) $ (8,660 ) $ 117,657 $ (72,699 ) CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Year Ended December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ — $ 280 $ (1,662 ) $ (935 ) $ (35,669 ) $ (37,986 ) Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — — (232 ) (644 ) 713 — (163 ) Payments to affiliates — (390,238 ) (73,087 ) — — 463,325 — Net cash used in investing activities — (390,238 ) (73,319 ) (644 ) 713 463,325 (163 ) Cash Flows From Financing Activities: Payments from affiliates — — — 427,656 — (427,656 ) — Proceeds from issuance of redeemable convertible preferred units, net — 57,500 — — — — 57,500 Net borrowings and repayments of debt — 332,738 73,039 (367,746 ) (313 ) — 37,718 Other financing activities — — — (18,449 ) — — (18,449 ) Net cash used in financing activities — 390,238 73,039 41,461 (313 ) (427,656 ) 76,769 Net increase (decrease) in cash and cash equivalents and restricted cash — — — 39,155 (535 ) — 38,620 Cash and cash equivalents and restricted cash— Beginning of period — — — 16,298 1,849 — 18,147 Cash and cash equivalents and restricted cash— End of period $ — $ — $ — $ 55,453 $ 1,314 $ — $ 56,767 Year Ended December 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ 370 $ 39,942 $ (73 ) $ (13,782 ) $ 26,457 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — (370 ) (11,510 ) (683 ) — (12,563 ) Net cash used in investing activities — (370 ) (11,510 ) (683 ) — (12,563 ) Cash Flows From Financing Activities: Cash distributions — — — — — — Payments to affiliates — — (13,782 ) — 13,782 — Proceeds from issuance of redeemable convertible preferred units, net — — — — — — Net borrowings and repayments of debt — — 1,387 — — 1,387 Other financing activities — — (3,955 ) — — (3,955 ) Net cash used in financing activities — — (16,350 ) — 13,782 (2,568 ) Net decrease in cash and cash equivalents — — 12,082 (756 ) — 11,326 Cash and cash equivalents—Beginning of period — — 4,216 2,605 — 6,821 Cash and cash equivalents—End of period $ — $ — $ 16,298 $ 1,849 $ — $ 18,147

SIGNIFICANT RISKS AND CONCENTRA

SIGNIFICANT RISKS AND CONCENTRATIONS	12 Months Ended
	Dec. 31, 2019
Risks And Uncertainties [Abstract]
SIGNIFICANT RISKS AND CONCENTRATIONS	20 . SIGNIFICANT RISKS AND CONCENTRATIONS The Company operates in two reportable segments: Cemetery Operations and Funeral Home Operations, with significant concentration in the Cemetery Operations segment. During the years ended December 31, 2019 and 2018, revenues from the Company’s Cemetery Operations represented 82% and 83% of the Company’s consolidated revenue, respectively. During the years ended December 31, 2019 and 2018, sales from the Company’s Cemetery Operations contributed 68% of the Company’s consolidated segment profit. Although the death care business is relatively stable and predictable, the Company’s results of operations may be subject to seasonal fluctuations in deaths due to weather conditions and illness. Generally, more deaths occur during the winter months, primarily resulting from pneumonia and influenza. In addition, the Company generally performs fewer initial openings and closings in the winter, as the ground is frozen in many of the areas in which the Company operates. The Company may also experience declines in contracts written during the winter months due to inclement weather, which makes it more difficult for the Company’s sales staff to meet with customers. For the year ended December 31, 2019, revenue from one location represented more than 10% of the Company’s consolidated revenue and revenue from five locations collectively represented approximately 49% of the Company’s consolidated revenue. For the year ended December 31, 2018, revenue from one location represented more than 10% of the Company’s consolidated revenue and revenue from six locations collectively represented approximately 52% of the Company’s consolidated revenue.

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
RELATED PARTIES	21. RELATED PARTIES On February 4, 2019, the Partnership entered into the Eighth Amendment and Wavier to Credit Agreement with, among other parties, certain funds affiliated with Axar Capital Management, LP (collectively, the “Axar Lenders”) pursuant to which, among other things, the Axar Lenders agreed to provide an up to $35.0 million bridge financing in the form of a Tranche B Revolving Credit Facility (the “Tranche B Facility”). Borrowings under the financing arrangement including the Tranche B Facility were collateralized by a perfected first priority security interest in substantially all assets of the Partnership and the other borrowers thereunder held for the benefit of the existing Tranche A Revolving Lenders and bore interest at a fixed rate of 8.0%. Borrowings under the Tranche B Facility on original date thereof were subject to an original issue discount in the amount of $0.7 million, which was recorded as original issue discount, and the Partnership paid additional interest in the amount $0.7 million at the termination and payment in full of the financing arrangement, which will be accreted to interest expense over the term of the financing arrangement. As of the date of the transaction, funds and/or managed accounts for which Axar Capital Management, LP served as investment manager (collectively, the “Axar Vehicles”) beneficially owned approximately 19.5% of the Partnership’s outstanding common units. The highest outstanding principal amount under the Tranche B Facility during 2019 was $35.0 million, all of which was repaid (together with interest, including the original issue discount), in the amount of $2.2 million, in connection with the Recapitalization Transactions. On June 27, 2019, the Axar Vehicles, David Miller and certain other investors (individually a “Purchaser” and collectively the “Purchasers”) and the Company entered into the Series A Preferred Unit Purchase Agreement (the “Series A Purchase Agreement” and the transactions contemplated thereby, the “Preferred Offering”) pursuant to which the Partnership sold to the Purchasers an aggregate of 52,083,333 of the Partnership’s Series A Preferred Units (the “Preferred Units”) at a purchase price of $1.1040 per Preferred Unit, reflecting an 8% discount to the liquidation preference of each preferred unit, for an aggregate purchase price of $57.5 million. The Axar Vehicles purchased an aggregate of 39,764,492 Preferred Units for an aggregate purchase price of $43.9 million and David Miller purchased an aggregate of 996,377 Preferred Units for an aggregate purchase price of $1.1 million. Immediately prior to consummation of the Preferred Offering, Andrew M. Axelrod, the sole member of Axar GP, LLC, the general partner of Axar Capital Management, LP, and Mr. Miller were appointed directors of the Partnership’s general partner. On June 27, 2019, the Partnership also consummated a private placement of $385.0 million of 9.875%/11.500% Senior Secured PIK Toggle Notes due 2024 to certain financial institutions (collectively with the Preferred Offering, the “Recapitalization Transactions”) pursuant to the terms of an indenture dated June 27, 2019 by and among the Company, Cornerstone Family Services of West Virginia Subsidiary, Inc. (collectively with the Company, the “Issuers”), certain direct and indirect subsidiaries of the Company (as guarantors), the initial purchasers party thereto and Wilmington Trust, National Association, as trustee. A portion of the net proceeds of the Recapitalization Transactions were used to repay the outstanding principal balance of and accrued and unpaid interest on the Tranche B Facility with the Axar Lenders. On October 25, 2019, the Partnership completed the Rights Offering. In accordance with the terms of the Preferred Units as set forth in the Partnership’s Third Amended and Restated Agreement of Limited Partnership dated as of June 27, 2019, the gross proceeds from the Rights Offering were used to redeem an aggregate of 3,039,380 Preferred Units at a redemption price of $1.20 per Preferred Unit, including (i) 1,921,315 Preferred Units redeemed from the Axar Vehicles for an aggregate redemption price of $2,305,578 and (ii) 90,432 Preferred Units redeemed from the David Miller for an aggregate redemption price of $108,518. In addition, Messrs. Redling and Negrotti participated and acquired 422,341 and 7,519 common units, respectively, in the Rights Offering. In December 2019, the Company purchased a $30 million participation in a $70 million new debt facility issued by Payless Holdings LLC (“Payless”). Funds and accounts affiliated with Axar also invested $20 million in this facility. The investment was initially proposed by the Company’s Chairman of the Board, Mr. Axelrod and subsequently approved by the Board. The Axar funds controlled by Mr. Axelrod own approximately 30% of the equity of Payless, and Mr. Axelrod serves on Payless’ board of directors. The Company’s investment in Payless represents approximately 4% of the total fair market value of all of the Company’s trusts as of December, 31, 2019. As of March 1, 2020, Axar beneficially owned 52.4% of the Company’s outstanding common stock, which constituted a majority of the Company’s outstanding common stock. As a result, the Company is a “controlled company” within the meaning of NYSE corporate governance standards. For discussion of certain risks and uncertainties attributable to the Company being a controlled company, see Part I, Item 1A. Risk Factors Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters On April 1, 2020 and April 3, 2020, the Company entered into the Axar Commitment and the 2020 Preferred Purchase Agreement, respectively, with Axar and funds or accounts under its management, respectively. For further details, see Note 26 Subsequent Events of this Annual Report.

ASSETS HELD FOR SALE

ASSETS HELD FOR SALE	12 Months Ended
	Dec. 31, 2019
Discontinued Operations And Disposal Groups [Abstract]
ASSETS HELD FOR SALE	22. ASSETS HELD FOR SALE In October 2019, the Company committed to the Oakmont Sale (defined within) for an aggregate cash purchase price of $33.0 million, which was then consummated in January 2020. As such, the Company classified all assets and liabilities associated with the Oakmont Sale as Assets held for sale on its consolidated balance sheet as of December 31, 2019. The Company also had other immaterial assets and liabilities that met the assets held for sale criteria as of December 31, 2019. The following table summarizes the assets and liabilities that have been classified as Assets held for sale on the Company’s consolidated balance sheets as of December 31, 2019 and 2018: December 31, December 31, 2019 2018 Oakmont Other Total Other Assets Current assets: Accounts receivable, net of allowance $ 580 $ — $ 580 $ — Prepaid expenses 34 — 34 — Other current assets 35 — 35 — Total current assets held for sale 649 — 649 — Long-term accounts receivable, net of allowance 3,194 — 3,194 — Cemetery property 5,811 350 6,161 350 Property and equipment, net of accumulated depreciation 2,762 150 2,912 407 Merchandise trusts, restricted, at fair value 6,673 — 6,673 — Perpetual care trusts, restricted, at fair value 2,470 — 2,470 — Deferred selling and obtaining costs 1,388 — 1,388 — Other assets 411 — 411 — Total assets held for sale $ 23,358 $ 500 $ 23,858 $ 757 Liabilities Current liabilities: Accounts payable and accrued liabilities $ 102 $ — $ 102 $ — Current portion, long-term debt 36 — 36 — Other current liabilities 5,000 — 5,000 Total current liabilities held for sale 5,138 — 5,138 — Deferred revenues 12,856 — 12,856 — Perpetual care trust corpus 2,470 — 2,470 — Other long-term liabilities 204 — 204 — Total liabilities held for sale 20,668 — 20,668 — Net assets held for sale $ 2,690 $ 500 $ 3,190 $ 757

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
SEGMENT INFORMATION	2 3 . SEGMENT INFORMATION Management operates the Company in two reportable operating segments: Cemetery Operations and Funeral Home Operations. These operating segments reflect the way the Company manages its operations and makes business decisions. Management evaluates the performance of these operating segments based on interments performed, interment rights sold, pre-need cemetery and at-need cemetery contracts written, revenue and segment profit (loss). As a percentage of revenue and assets, the Company’s major operations consist of its cemetery operations. The following tables present financial information with respect to the Company’s segments (in thousands). Corporate costs represent those not directly associated with an operating segment, such as corporate overhead, interest expense and income taxes. Corporate assets primarily consist of cash and cash equivalents and restricted cash . Year Ended December 31, 2019 2018 STATEMENT OF OPERATIONS DATA: Cemetery Operations ( 1) Revenues $ 237,887 $ 261,935 Operating costs and expenses (218,091 ) (238,974 ) Depreciation and amortization (7,420 ) (8,037 ) Segment operating profit $ 12,376 $ 14,924 Funeral Home Operations: Revenues 51,635 54,191 Operating costs and expenses (43,315 ) (44,525 ) Depreciation and amortization (2,376 ) (2,744 ) Segment operating profit $ 5,944 $ 6,922 Reconciliation of segment operating profit to net loss: Cemetery Operations 12,376 14,924 Funeral Home Operations 5,944 6,922 Total segment profit 18,320 21,846 Corporate overhead (51,107 ) (53,281 ) Corporate depreciation and amortization (986 ) (955 ) Other losses, net (8,106 ) (11,504 ) Loss on debt extinguishment (8,478 ) — Loss on impairment of goodwill (24,862 ) — Interest expense (48,519 ) (30,602 ) Income tax (expense) benefit (28,204 ) 1,797 Net loss $ (151,942 ) $ (72,699 ) Exit and disposal activities Cemetery Operations $ 935 $ — Funeral Home Operations 25 — Corporate 583 — Total exit and disposal activities $ 1,543 $ — CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 4,871 $ 9,025 Funeral Home Operations 1,431 2,839 Corporate 115 308 Total capital expenditures $ 6,418 $ 12,172 (1) Segment operating profit for Cemetery Operations for the year ended December31, 2019 excludes the loss on impairment of goodwill recognized by the Company in 2019. December 31, 2019 December 31, 2018 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,504,463 $ 1,509,947 Funeral Home Operations 148,310 136,064 Corporate 66,595 24,370 Total assets $ 1,719,368 $ 1,670,381 Goodwill: Cemetery Operations $ — $ 24,862 Assets held for sale: Cemetery Operations $ 20,819 $ 349 Funeral Home Operations 3,039 408 Total assets held for sale $ 23,858 $ 757 Disposed assets: Cemetery Operations $ — $ 18 Funeral Home Operations 110 586 Total disposed assets $ 110 $ 604

SUPPLEMENTAL CONSOLIDATED CASH

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2019
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	2 4 . SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION The tables presented below provide supplemental information to the consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Company’s consolidated statements of cash flows (in thousands): Year ended December 31, 2019 2018 Accounts Receivable Pre-need/at-need contract originations (sales on credit) (113,759 ) $ (126,199 ) Cash receipts from sales on credit (post-origination) 105,126 130,697 Changes in accounts receivable, net of allowance $ (8,633 ) $ 4,498 Customer Contract Liabilities Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 141,264 $ 146,279 Withdrawals of realized income from merchandise trusts during the period 8,537 15,582 Pre-need/at-need contract originations (sales on credit) 113,759 126,199 Undistributed merchandise trust investment earnings, net 13,389 (2,725 ) Recognition: Merchandise trust investment income, net withdrawn as of end of period (9,555 ) (9,618 ) Recognized maturities of customer contracts collected as of end of period (204,629 ) (188,897 ) Recognized maturities of customer contracts uncollected as of end of period (26,109 ) (49,415 ) Changes in customer contract liabilities $ 36,656 $ 37,405

QUARTERLY RESULTS OF OPERATIONS

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	25 . QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) The following summarizes certain quarterly results of operations data: First Quarter Second Quarter Third Quarter Fourth Quarter (in thousands, except per unit data) Year Ended December 31, 2019 Revenues $ 71,469 $ 78,495 $ 73,151 $ 66,407 Gross loss ( 1) (9,363 ) (6,759 ) (6,441 ) (11,210 ) Net loss (2) (22,534 ) (34,398 ) (42,652 ) (52,358 ) Net loss per common share (basic and diluted) ( 2) $ (0.59 ) $ (0.87 ) $ (1.10 ) $ (1.23 ) Year Ended December 31, 2018 Revenues $ 77,945 $ 81,571 $ 73,185 $ 83,425 Gross loss ( 1) (8,026 ) (8,738 ) (10,016 ) (5,610 ) Net loss (2) (17,923 ) (17,017 ) (17,225 ) (20,534 ) General partner’s interest in net income (loss) for the period (187 ) (177 ) (179 ) (214 ) Limited partners’ interest in net loss for the period (17,736 ) (16,840 ) (17,046 ) (20,320 ) Net loss per common limited partner unit (basic and diluted) ( 2) $ (0.47 ) $ (0.44 ) $ (0.45 ) $ (0.54 ) (1) Gross profit (loss) is computed based upon total revenues less total costs and expenses per the consolidated statements of operations for each quarter. (2) Net loss per common share for the year ended December 31, 2019 and net loss per common limited partners unit for the year ended December 31, 2018 were computed independently for each quarter and the full year based upon respective weighted-average outstanding common shares or common limited partners unit. Therefore, the sum of the quarterly per common share or per common limited partners unit amounts for the year ended December 31, 2019 and 2018, respectively, may not equal the annual per share amounts.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	2 6 . SUBSEQUENT EVENTS Divestitures In the fourth quarter of 2019, the Company launched an asset sale program designed to divest assets at attractive multiples, reduce debt levels and improve the Company’s cash flow and liquidity. Execution of this program has resulted in the following divestiture activity: On January 3, 2020, the Company sold substantially all of the assets of Oakmont Memorial Park, Oakmont Funeral Home, Redwood Chapel, Inspiration Chapel and Oakmont Crematory located in California pursuant to the terms of an asset sale agreement (the “Oakmont Agreement”) with Carriage Funeral Holdings, Inc. for an aggregate cash purchase price of $33.0 million (the “Oakmont Sale”). The divested assets consisted of one cemetery, one funeral home and certain related assets. The Oakmont Sale resulted in a gain exceeding approximately $20.0 million for the Company, which it will recognize in its condensed consolidated statement of operations for the quarter ended March 31, 2020. For further details on the assets and liabilities the Company divested in connection with the Oakmont Sale, see Note 22 Assets Held for Sale . In March 2020, the Company entered into an asset sale agreement for the sale of substantially all of the assets of the cemetery, funeral establishment and crematory commonly known as Olivet Memorial Park, Olivet Funeral and Cremation Services and Olivet Memorial Park & Crematory (the “Olivet Agreement”) with Cypress Lawn Cemetery Association for a net cash purchase price of $24.3 million, subject to certain adjustments (the “Olivet Sale”). In addition, in March 2020, the Company entered into an asset sale agreement (the “California Agreement”) with certain entities owned by John Yeatman and Guy Saxton to sell substantially all of the Company’s remaining California properties, consisting of five cemeteries, six funeral establishments and four crematories (the “Remaining California Assets”) for a cash purchase price of $7.1 million, subject to certain closing adjustments (the “Remaining California Sale”). In January 2020, the Company redeemed an aggregate $30.4 million of principal on the Senior Secured Notes, primarily using the net proceeds from the Oakmont Sale. Per the Indenture, the Company anticipates using the first $23.7 million of net proceeds from the Olivet Sale and the Remaining California Sale and 80% of the remaining net proceeds from the Olivet Sale along with 80% of the net proceeds from the Remaining California Sale to redeem additional portions of the outstanding Senior Secured Notes. Discontinued Operations The Company’s recently consummated Oakmont Sale and Olivet Sale and pending Remaining California Sale (collectively, the “Total California Sale”) meet the criteria in ASC 205, Discontinued Operations The Company will present the assets and liabilities associated with the Total California Sale separately in the asset and liability sections of its consolidated balance sheets and will report the results of operations of the above-mentioned divestitures separately in its consolidated statements of operations for all periods presented in its periodic filings beginning with its quarterly report on Form 10-Q for the quarter ending March 31, 2020. COVID-19 and Business Interruption The outbreak of COVID-19 in Wuhan, China in December 2019 has since reached pandemic proportions, posing a significant threat to the health and economic wellbeing of the Company’s employees, customers and vendors. Currently, the Company’s operations have been deemed essential by the state and local governments in which it operates, with the exception of Puerto Rico, and the Company is actively working with federal, state and local government officials to ensure that it continues to satisfy their requirements for offering the Company’s essential services. The operation of all of the Company’s facilities is critically dependent on the Company’s employees who staff these locations. To ensure the wellbeing of the Company’s employees and their families, the Company has provided every employee of the Company with detailed health and safety literature on COVID-19, such as the CDC’s industry-specific guidelines for working with the deceased who were and may have been infected with COVID-19, the Company’s procurement and safety teams have updated and developed new safety-oriented guidelines to support daily field operations and provided personal protection equipment to those employees whose positions necessitate them, and the Company has implemented work from home policies at the Company’s corporate office consistent with CDC guidance to reduce the risks of exposure to COVID-19 while still supporting the families that we serve. The Company’s marketing and sales team has quickly responded to the sales challenges presented by the COVID-19 Pandemic by implementing virtual meeting options using a variety of web-based tools to ensure that the Company’s sales personnel can continue to connect with and meet the needs of the Company’s customers in a safe, effective and productive manner. Some of the Company’s locations have also started providing live video streaming of their funeral and burial services to customers, so that family and friends can connect virtually during their time of grief. Like most businesses world-wide, the COVID-19 Pandemic has impacted the Company financially; however, the Company cannot presently predict the scope and severity with which COVID-19 will impact the Company’s business, financial condition, results of operations and cash flows. As recently as early March 2020, the Company was experiencing sales growth for the first quarter of 2020, as compared to the first quarter of 2019. However, over the last two weeks, the Company has seen its pre-need sales activity decline as Americans practice social distancing. In addition, the Company’s pre-need customers with installment contracts could default on their installment contracts due to lost work or other financial stresses arising from the COVID-19 Pandemic. While the Company expects its pre-need sales to be challenged during the COVID 19 Pandemic, the Company believes the implementation of its virtual meeting tools is one of several key steps to mitigate this disruption. In addition, the Company expects that throughout this disruption its cemeteries and funeral homes will remain open and available to serve its families in all the locations in which it operates to the extent permitted by local authorities, with the exception of Puerto Rico. Amendments to the Indenture and Capital Raise in 2020 On April 1, 2020, the Partnership and Cornerstone (collectively with the Partnership, the “Issuers”) and Wilmington Trust, National Association, as trustee, entered into the Third Supplemental Indenture (the “Supplemental Indenture”) to the Indenture. Pursuant to the terms of the Supplemental Indenture: 1. The following financial covenants were amended: a. The Interest Coverage Ratio measurements at March 31, June 30 and September 30, 2020 were eliminated and replaced with a Minimum Operating Cash Flow covenant of $(25.0 million), $(35.0 million) and $(35.0 million), respectively; b. The required Interest Coverage Ratios at December 31, 2020, March 31, 2021 and June 30, 2021 were reduced to 0.00x, 0.75x and 1.10x, respectively, from 1.15x, 1.25x and 1.30x; and c. The Asset Coverage tests at March 31, June 30, September 30 and December 31, 2020 were reduced to 1.40x from 1.60x; 2. The premium payable upon voluntary redemption of the Senior Secured Notes on or after June 27, 2021 and before June 27, 2022 was increased from 4.0% to 5.0% and the premium payable upon any such voluntary redemption on or after June 27, 2022 and before June 27, 2023 was increased from 2.0% to 3.0%; and 3. The Issuers agreed to use their best efforts to cause the Company to effectuate a rights offering on the terms described below as promptly as practicable with an expiration date no later than July 24, 2020 and to receive proceeds of not less than $8.2 million therefrom (in addition to the $8.8 million capital raise described below). The foregoing amendments effected by the Supplemental Indenture will become operational when the Company pays a $5 million consent fee to the holders of the Senior Secured Notes, of which $3.5 million will be paid in cash and $1.5 million will be paid by increasing the principal amount of the Senior Secured Notes outstanding, and satisfies other specified conditions. Concurrently with the execution of the Supplemental Indenture, the Company entered into a letter agreement (the “Axar Commitment”) with Axar pursuant to which Axar committed to (a) purchase shares of our Series A Preferred Stock with an aggregate purchase price of $8.8 million on April 3, 2020, (b) exercise its basic rights in the rights offering by tendering the shares of Series A Preferred Stock so purchased for shares of Common Stock and (c) purchasing any shares offered in the rights offering for which other stockholders do not exercise their rights, up to a maximum of an additional $8.2 million of such shares. The Company did not pay Axar any commitment, backstop or other fees in connection with the Axar Commitment. On April 3, 2020, as contemplated by the Axar Commitment, the Company and Axar CL SPV LLC, Star V Partners LLC and Blackwell Partners LLC –Series E. (the “2020 Purchasers”) entered into a Series A Preferred Stock Purchase Agreement (the “2020 Preferred Purchase Agreement”) pursuant to which the Company sold 176 shares of its Series A Preferred Stock, par value $0.01 per share (the “Preferred Shares”), for a cash price of $50,000 per share, an aggregate of $8.8 million. The Company offered and sold the Preferred Shares in reliance upon the exemption from the registration requirements of the Securities Act pursuant to Section 4(a)(2) thereof. The Company relied on this exemption from registration based in part on representations made by the 2020 Purchasers in the 2020 Preferred Purchase Agreement. Under the terms of the Supplemental Indenture and the Axar Commitment, the Company agreed to undertake an offering to holders of its Common Stock of transferable rights to purchase their pro rata share of shares of Common Stock with an aggregate exercise price of at least $17 million at a price of $0.73 per share. The rights offering period, during which the rights will be transferable, will be no less than 20 calendar days and no more than 45 calendar days. Strategic Partnership Agreement On April 2, 2020, the Company entered into two multi-year Master Services Agreements (the “MSAs”) with Moon Landscaping, Inc. and its affiliate, Rickert Landscaping, Inc. (collectively “Moon”). Under the terms of the MSAs, Moon will provide all grounds and maintenance services at most of the funeral homes, cemeteries and other properties the Company owns or manages including, but not limited to, landscaping, openings and closings, burials, installations, routine maintenance and janitorial services. Moon will hire all of the Company’s grounds and maintenance employees at the serviced locations and will perform all functions currently handled by those employees. The Company expects the implementation of the MSAs to take place on a clustered basis over the next three to four months, with full implementation expected no later than July 31, 2020. The Company agreed to pay a total of approximately $241 million over the term of the contract, which runs through December 31, 2024, based upon an initial annual cost of $49 million and annual increases of 2%. The first year cost will be prorated based upon exact implementation and roll-out schedule for each location. As part of the MSAs, the Company agreed to lease its landscaping and maintenance equipment to Moon for the duration of the agreements and to transfer title to any such equipment we own at the end of the term to As of December 31, 2019, the net book value of the equipment we will be leasing to Moon was approximately $7.4 million. Each party has the right to terminate the MSAs at any time on six months’ prior written notice, provided that if the Company terminate the MSAs without cause, it will be obligated to pay Moon an equipment credit fee in the amount of $1.0 million for each year remaining in the term, prorated for the portion of the year in which any such termination occurs.

GENERAL (Policies)

GENERAL (Policies)	12 Months Ended
	Dec. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature Of Operations	Nature of Operations StoneMor Inc. is a leading provider of funeral and cemetery products and services in the death care industry in the U.S. As of December 31, 2019, the Company operated 321 cemeteries in 27 states and Puerto Rico, of which 291 were owned and 30 were operated under lease, management or operating agreements. The Company also owned and operated 90 funeral homes, including 42 located on the grounds of cemetery properties that the Company owns, in 17 states and Puerto Rico. The Company’s cemeteries provide cemetery property interment rights, such as burial lots, lawn and mausoleum crypts, and cremation niches. Cemetery merchandise is comprised of burial vaults, caskets, grave markers and memorials and cemetery services, which include the installation of this merchandise and other service items. The Company sells these products and services both at the time of death, which is referred to as at-need, and prior to the time of death, which is referred to as pre-need. The Company’s funeral home services include family consultation, the removal and preparation of remains, insurance products and the use of funeral home facilities for visitation and memorial services.
C-Corporation Conversion	C-Corporation Conversion On December 31, 2019, pursuant to the terms of the Merger Agreement, the Company completed the following series of reorganization transactions (which the Company sometimes refer to collectively as the “C-Corporation Conversion”): • GP Holdings contributed its entire equity interest in the Partnership to StoneMor GP and, in exchange, ultimately received an aggregate of 5,099,969 shares of the Company’s common stock; • StoneMor GP contributed the common units in the Partnership it received from GP Holdings to LP Sub, a Delaware limited liability company and wholly-owned subsidiary of StoneMor GP; • Merger Sub merged with and into the Partnership, with the Partnership surviving as a Delaware limited partnership, and pursuant to which each outstanding Series A Convertible Preferred Unit (defined within) and Common Unit (defined within) (other than the common units held by LP Sub) was converted into the right to receive one share of the Company’s common stock; and • StoneMor GP converted from a Delaware limited liability company to a Delaware corporation called StoneMor Inc. As a result of the C-Corporation Conversion, the Company remains the general partner of the Partnership and LP Sub is the sole limited partner of the Partnership such that, directly or indirectly, the Company owns 100% of the interests in the Partnership. The C-Corporation Conversion represented a transaction between entities under common control and was accounted for similarly to pooling of interests in a business combination. The common stock of the Company issued to the holders of the common units and preferred units of the Partnership and to GP Holdings for its general partner interest in the Partnership was recognized by the Company at the carrying value of the equity interests in the Partnership. In addition, the Company became the successor and the Partnership the predecessor for the purposes of financial reporting.
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The consolidated financial statements included in this Annual Report have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”). All intercompany transactions and balances have been eliminated. The consolidated financial statements include the accounts of StoneMor Inc. and StoneMor Partnership L.P., each together with their consolidated subsidiaries. Financial results as of and for the years ended December 31, 2019 and 2018 are the financial results of StoneMor Inc. and StoneMor Partners L.P., the Company’s predecessor for accounting purposes, as there was no activity under StoneMor Inc. prior to December 31, 2019. Earnings per share and weighted-average common shares outstanding for the years ended December 31, 2019 and 2018 have been presented giving pro forma effect to C-Corporation Conversion, as if it had occurred on January 1, 2018. The consolidated financial statements include the accounts of each of the Company’s 100% owned subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Company has a variable interest and is the primary beneficiary. The Company operates 30 cemeteries under long-term leases, operating agreements and management agreements. The operations of 16 of these managed cemeteries have been consolidated . On May 10, 2019, the Company terminated one of the management agreements and recorded a $2.1 million loss upon the termination, which is included in Other losses, net in the accompanying consolidated statements of operations for the years ended December 31, 2019 and 2018. The Company operates 14 cemeteries under long-term leases and other agreements that do not qualify as acquisitions for accounting purposes. As a result, the Company did not consolidate all of the existing assets and liabilities related to these cemeteries. The Company has consolidated the existing assets and liabilities of the merchandise and perpetual care trusts associated with these cemeteries as variable interest entities, since the Company controls and receives the benefits and absorbs any losses from operating these trusts. Under the long-term leases and other agreements associated with these properties, which are subject to certain termination provisions, the Company is the exclusive operator of these cemeteries and earns revenues related to sales of merchandise, services and interment rights and incurs expenses related to such sales, including the maintenance and upkeep of these cemeteries. Upon termination of these agreements, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the agreement period. The Company has also recognized the existing customer contract-related performance obligations that it assumed as part of these agreements.
Correction of prior period errors related to the predecessor	Correction of a prior period error related to the predecessor The Company has revised its consolidated balance sheet as of December 31, 2018 for the correction of the accounting related to the implementation of Accounting Standard Codification (“ASC”) 606, Revenue from Contracts with Customers , The following table presents the corrections that were made to the consolidated balance sheet as of December 31, 2018: 2018 2018 As Previously Reported Reclassifications As Adjusted Assets Cemetery property $ 330,841 $ 296 $ 331,137 Deferred selling and obtaining costs $ 112,660 $ 984 $ 113,644 Total assets $ 1,669,101 $ 1,280 $ 1,670,381 Liabilities Deferred revenues $ 914,286 $ 5,320 $ 919,606 Total liabilities $ 1,675,679 $ 5,320 $ 1,680,999 Members' Equity Members' equity $ (6,578 ) $ (4,040 ) $ (10,618 )
Recapitalization Transactions	Recapitalization Transactions Series A Preferred Offering On June 27, 2019, funds and accounts affiliated with Axar Capital, a related party and as of the date of the transaction and December 31, 2019, the largest holder of the Company’s outstanding common shares of record, and certain other investors and the Company entered into the Series A Purchase Agreement pursuant to which the Partnership sold to the Purchasers an aggregate of 52,083,333 of the Partnership’s Series A Convertible Preferred Units (the “Preferred Units”) representing limited partner interests in the Partnership with certain rights, preferences and privileges as are set forth in the Partnership’s Third Amended Partnership Agreement dated as of June 27, 2019 at a purchase price of $1.1040 per Preferred Unit, reflecting an 8% discount to the liquidation preference of each Preferred Unit, for an aggregate purchase price of $57.5 million (the “Preferred Offering”). Senior Secured Notes Concurrently with the closing of the Preferred Offering, the Company completed a private placement of $385.0 million of 9.875%/11.500% Senior Secured Notes (the “Senior Secured Notes”) to certain financial institutions (collectively with the Preferred Offering, the “Recapitalization Transactions”). The net proceeds of the Recapitalization Transactions were used to fully repay the then-outstanding senior notes due in June 2021, retire the Company’s revolving credit facility due in May 2020 and pay the associated transaction expenses, with the remaining balance reserved for general corporate purposes. The Company has the right and expects to pay quarterly interest at a fixed rate of 7.50% per annum in cash plus a through January 30, 2022 The Senior Secured Notes will require cash interest payments at 9.875% for all interest periods after January 30, 2022.
Uses and Sources of Liquidity	Uses and Sources of Liquidity The Company’s primary sources of liquidity are cash generated from operations, the remaining balance of the proceeds from the sale of the Senior Secured Notes and proceeds from asset sales. The Company’s primary cash requirements, in addition to normal operating expenses, are for capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service. In general, as part of its operating strategy, the Company expects to fund: • working capital deficits through available cash, including the remaining balance of the proceeds from the sale of the Senior Secured Notes, cash generated from operations and proceeds from asset sales; • expansion capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service obligations through available cash, cash generated from operations or proceeds from asset sales. Amounts contributed to the merchandise trust funds will be withdrawn at the time of the delivery of the product or service sold to which the contribution related (see "Summary of Significant Accounting Policies" section below regarding revenue recognition), which will reduce the amount of additional borrowings or asset sales needed; and • any maintenance capital expenditures through available cash and cash flows from operating activities. While the Company relies heavily on its available cash and cash flows from operating activities to execute its operational strategy and meet its financial commitments and other short-term financial needs, the Company cannot be certain that sufficient capital will be generated through operations or be available to the Company to the extent required and on acceptable terms. The Company has experienced negative financial trends, including use of cash in operating activities, which, when considered in the aggregate, could raise substantial doubt about the Company’s ability to continue as a going concern. These negative financial trends include: • the Company has continued to incur net losses for the year ended December 31, 2019 and has an accumulated deficit and negative cash flow from operating activities as of December 31, 2019, due to an increased competitive environment, increased expenses due to the consummated C-Corporation Conversion and increases in professional fees and compliance costs; and • a decline in billings coupled with the increase in professional, compliance and consulting expenses that tightened the Company's liquidity position and increased reliance on long-term financial obligations. During 2018 and 2019, the Company implemented (and will continue to implement) various actions to improve profitability and cash flows to fund operations. A summary of these actions is as follows: • sold an aggregate of 52,083,333 Preferred Units for an aggregate purchase price of $57.5 million and completed a private placement of $385.0 million of the Senior Secured Notes ; • continue to manage recurring operating expenses and seek to limit non-recurring operating expenses; and • identify and complete sales of select assets to provide supplemental liquidity. In addition, there is no certainty that the Company's actual operating performance and cash flows will not be substantially different from forecasted results and no certainty the Company will not need amendments to the Indenture in the future and such amendments will be granted. Factors that could impact the significant assumptions used by the Company in assessing its ability to satisfy its financial covenants include the following: • operating performance not meeting reasonably expected forecasts; • failing to generate profitable sales; • investments in the Company's trust funds experiencing significant declines due to factors outside its control; • being unable to compete successfully with other cemeteries and funeral homes in the Company's markets; • the number of deaths in the Company's markets declining; and • the mix of funeral and cemetery revenues between burials and cremations. If the Company's planned, implemented and not yet implemented actions are not completed or implemented and cash savings are not realized, or the Company fails to improve its operating performance and cash flows or the Company is not able to comply with the covenants under the Indenture, the Company may be forced to limit its business activities, limit its ability to implement further modifications to its operations or limit the effectiveness of some actions that are included in its forecasts, amend its Indenture and/or seek other sources of capital, and the Company may be unable to continue as a going concern. Additionally, a failure to generate additional liquidity could negatively impact the Company's access to inventory or services that are important to the operation of the Company's business. Any of these events may have a material adverse effect on the Company's results of operations and financial condition. The ability of the Company to continue as a going concern is dependent upon achieving the action plans noted above. Based on the Company's forecasted operating performance, planned actions to improve the Company’s profitability and cash flows, the execution of the Supplemental Indenture and the Axar Commitment and the consummation of the transactions contemplated thereby, including receipt of not less than $17.0 million in proceeds from the contemplated rights offering, together with plans to file its financial statements on a timely basis consistent with the debt covenants and commitment to filing its periodic reports on a timely basis consistent with the debt covenants, the Company does not believe it is probable that it will breach the covenants under the Indenture or be unable to continue as a going concern for the next twelve-month period. As such, the consolidated financial statements for the years ended December 31, 2019 and 2018 were prepared on the basis of a going concern, which contemplates that the Company will be able to realize assets and discharge liabilities in the normal course of business. Accordingly, they do not give effect to adjustments, if any, that would be necessary should the Company be required to liquidate its assets.
Use of Estimates	Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in this Annual Report. These estimates and assumptions may affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. As a result, actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents. Cash and Cash Equivalents was $34.9 million and $18.1 million as of December 31, 2019 and December 31, 2018, respectively.
Restricted Cash	Restricted Cash Cash that is restricted from withdrawal or use under the terms of certain contractual agreements is recorded as restricted cash. Restricted cash was $21.9 million as of December 31, 2019, primarily related to cash collateralization of the Company’s letters of credit and surety bonds and the $5.0 million refundable deposit the Company received in October 2019, in connection with the non-binding letter of intent it signed for the sale of one of its properties. There was no restricted cash as of December 31, 2018.
Revenues and Deferred Revenues	Revenues The Company's revenues are derived from contracts with customers through sale and delivery of death care products and services. Primary sources of revenue are derived from (1) cemetery and funeral home operations generated both at-need and pre-need, which are classified on the consolidated statements of operations as Interments, Merchandise and Services, (2) investment income, which includes income earned on assets maintained in perpetual care and merchandise trusts related to pre-need sales of cemetery and funeral home merchandise and services that are required to be maintained in the trust by state law and (3) interest earned on pre-need installment contracts. Investment income is presented within Investment and other for Cemetery revenue and Services for Funeral home revenue. Revenue is measured based on the consideration specified in a contract with a customer and is net of any sales incentives and amounts collected on behalf of third parties. Pre-need contracts are price guaranteed, providing for future merchandise and services at prices prevailing when the agreements are signed. Investment income is earned on certain payments received from customers on pre-need contracts, which are required by law to be deposited into the merchandise and service trusts. Amounts are withdrawn from the merchandise trusts when the Company fulfills the performance obligations. Earnings on these trust funds, which are specifically identifiable for each performance obligation, are also included in total transaction price. Pre-need contracts are generally subject to financing arrangements on an installment basis, with a contractual term not to exceed 60 months. Interest income is recognized utilizing the effective interest method. For those contracts that do not bear a market rate of interest, the Company imputes such interest based upon the prime rate at the time of origination plus 375 basis points in order to segregate the principal and interest component of the total contract value. The Company has elected to not adjust the transaction price for the effects of a significant financing component for contracts that have payment terms under one year At the time of a non-cancellable pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income and any cash deposit paid. The revenue from both the sales and interest income from trusted funds are deferred until the merchandise is delivered or the services are performed. For a sale in a cancellable state, an account receivable is only recorded to the extent control has transferred to the customer for interment rights, merchandise or services for which the Company has not collected cash. The amounts collected from customers in states in which pre-need contracts are cancellable may be subject to refund provisions. The Company estimates the fair value of its refund obligation under such contracts on a quarterly basis and records such obligations within other long-term liabilities line item on its consolidated balance sheets. In accordance with ASC 606, the Company recognizes revenue in the amount to which the Company expect to be entitled to when it satisfies a performance obligation by transferring control over a product or service to a customer. The Company only recognizes amounts due from a customer for unfulfilled performance obligations on a cancellable pre-need contract to the extent that control has transferred to the customer for interments, merchandise or services for which the Company has not collected cash. The Company defers the recognition of any nonrefundable up-front fees and incremental direct selling costs associated with its sales contracts with a customer (i.e., commissions and bonuses) until the underlying goods or services have been delivered to the customer if the amortization period associated with the deferred nonrefundable up-front fees and incremental direct selling is greater than a year; otherwise, these nonrefundable up-front fees and incremental direct selling costs are expensed immediately. Incremental direct selling costs are recognized by specific identification. The Company calculates the deferred selling costs asset by dividing total deferred selling and obtaining expenses by total deferrable revenues and multiplying such percentage by the periodic change in gross deferred revenues. Such costs are recognized when the associated performance obligation is fulfilled based upon the net change in deferred revenues. All other selling costs are expensed as incurred In addition, the Company maintains a reserve representing the fair value of the refund obligation that may arise due to state law provisions that include a guarantee of customer funds collected on unfulfilled performance obligations and maintained in trust to the extent that the funds are refundable upon a customer’s exercise of any cancellation rights. Sales taxes assessed by governmental authorities are excluded from revenue. Any shipping and handling costs that are incurred after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of goods sold. Nature of Goods and Services The following is a description of the principal activities within the Company’s two reportable segments from which the Company generates its revenue. Cemetery Operations The Company generates revenues in its Cemetery Operations segment principally from (1) providing rights to inter remains in a specific cemetery property inventory space such as burial lots and constructed mausoleum crypts (“Interments”), (2) sales of cemetery merchandise which includes markers (i.e., method of identifying a deceased person in a burial space, crypt or niche), base (i.e., the substrate upon which a marker is placed), vault (i.e., a container installed in the burial lot in which the casket is placed), caskets, cremation niches and other cemetery related items and (3) service revenues, including opening and closing, a service of digging and refilling burial spaces to install the burial vault and place the casket into the vault, cremation services and fees for installation of cemetery merchandise. Products and services may be sold separately or in packages. For packages, the Company accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services in a package based on their relative stand-alone selling prices. The stand-alone selling price is determined by management based upon local market conditions and reasonable ranges for both merchandise and services which is the best estimate of the stand-alone price. For items that are not sold separately (e.g., second interment rights), the Company estimates stand-alone selling prices using the best estimate of market value, using inputs such as average selling price and list price broken down by each geographic location. Additionally, the Company considers typical sales promotions that could have impacted the stand-alone selling price estimates. Interments revenue is recognized when control transfers, which is when the property is available for use by the customer. For pre-construction mausoleum contracts, the Company will only recognize revenue once the property is constructed and the customer has obtained substantially all of the remaining benefits of the property. Merchandise revenue and deferred investment earnings on merchandise trusts are recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to the Company). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligation. The estimate of the refund obligation is reevaluated on a quarterly basis. In addition, the Company is entitled to retain, in certain jurisdictions, a portion of collected customer payments when a customer cancels a pre-need contract; these amounts are also recognized in revenue at the time the contract is cancelled. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. The cost of goods sold related to merchandise and services reflects the actual cost of purchasing products and performing services and the value of cemetery property depleted through the recognized sales of interment rights. The costs related to the sales of lots and crypts are determined systematically using a specific identification method under which the total value of the underlying cemetery property and the lots available to be sold at the location are used to determine the cost per lot. Funeral Home Operations The Company generates revenues in its Funeral Home Operations segment principally generates revenue from (1) sales of funeral home merchandise which includes caskets and other funeral related items and (2) service revenues, including services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and services of remembrance. The Funeral Home Operations segment also include revenues related to the sale of term and whole life insurance on an agency basis, in which the Company earns a commission from the sales of these policies. Insurance commission revenue is reported within service revenues. Products and services may be sold separately or in packages. For packages, the Company accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services based on their relative stand-alone selling prices. The relative stand-alone selling price is determined by management's best estimate of the stand-alone price based upon the list price at each location. The revenue generated by the Company through its Funeral Home Operations segment is principally derived from at-need sales. Merchandise revenue is recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligations. The estimate of the refund obligation is reevaluated on a quarterly basis. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. Costs related to the delivery or performance of merchandise and services are charged to expense when merchandise is delivered or services are performed. Deferred Revenues Revenues from the sale of services and merchandise as well as any investment income from the merchandise trusts is deferred until such time that the services are performed or the merchandise is delivered. In addition, for amounts deferred on new contracts and investment income and unrealized gains on the Company’s merchandise trusts, deferred revenues include deferred revenues from pre-need sales that were entered into by entities prior to the Company’s acquisition of the assets of those entities. The Company provides for a profit margin for these deferred revenues to account for the projected future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. These revenues and their associated costs are recognized when the related merchandise is delivered or services are performed and are presented on a gross basis on the consolidated statements of operations.
Accounts Receivable, Net of Allowance	Accounts Receivable, Net of Allowance The Company sells pre-need cemetery contracts whereby the customer enters into arrangements for future pre-need merchandise and services. These sales are usually made using interest-bearing installment contracts not to exceed 60 months. The interest income is recorded as revenue when the interest amount is considered realizable and collectible, which typically coincides with cash payment. Interest income is not recognized until payments are collected in accordance with the contract. At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income, unfulfilled performance obligations on cancellable contracts, and any cash deposit paid. The Company recognizes an allowance for doubtful accounts by applying a cancellation rate to amounts included in accounts receivable, which is recorded as a reduction in accounts receivable and a corresponding offset to deferred revenues. The cancellation rate is based on a five year average rate by each specific location. Management evaluates customer receivables for impairment based upon its historical experience, including the age of the receivables and the customers’ payment histories.
Cemetery Property	Cemetery Property Cemetery property consists of developed and undeveloped cemetery land, constructed mausoleum crypts and lawn crypts and other cemetery property. Cemetery property is stated at cost or, upon acquisition of a business, at the fair value of the assets acquired.
Property and Equipment	Property and Equipment Property and equipment is stated at cost or, upon acquisition of a business, at the fair value of the assets acquired and depreciated on a straight-line basis. Maintenance and repairs are charged to expense as incurred, whereas additions and major replacements are capitalized and depreciation is recorded over their estimated useful lives. Major classifications of property and equipment and their respective useful lives are as follows: Buildings and improvements 10 to 40 years Software and computer hardware 3 years Furniture and equipment 3 to 10 years Leasehold improvements over the shorter of the term of the lease or the life of the asset
Assets Held for Sale	Assets Held for Sale For a long-lived asset or disposal group to be classified as held for sale all of the following criteria must be met • Management, having authority to approve the action, commits to a plan to sell the long-lived asset or disposal group; • The long-lived asset or disposal group is available for immediate sale in its present condition, subject only to terms that are usual and customary for sales of such long-lived assets (disposal groups); • An active program to locate a buyer(s) and other actions required to complete the plan to sell the long-lived asset (disposal group) have been initiated; • The sale of the long-lived asset (disposal group) is probable and transfer of the long-lived asset (disposal group) is expected to qualify for recognition as a completed sale within one year; • The long-lived asset (disposal group) is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and • Actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. The determination to classify a site (or group of sites) as an asset held for sale requires significant estimates by the Company about the site and the level of market activity in which the site is based. Such estimates are based on factors that include recent sales of comparable sites, the extent of buyers’ interest in the site and the site’s condition. Based on these factors, the Company assesses the probability of divesting of the site under current market conditions at an acceptable price within one year. After the Company identifies a site to be held for sale, the Company discontinues depreciating the long-lived assets associated with the site and estimates the assets’ fair value, net of selling costs. If the carrying value of the assets to be classified as held for sale exceeds the Company’s estimated net fair value, the Company writes the assets down to the estimated net fair value. Assets and liabilities associated with the site to be classified as held for sale are presented separately in the Company’s consolidated balance sheets beginning with the period in which the Company decided to classify the site as held for sale. For further details of the Company’s assets held for sale, see Note 22 Assets Held For Sale of this Annual Report. Impairment of Long-Lived Assets The Company monitors the recoverability of long-lived assets, including cemetery property, property and equipment and other assets, based on estimates using factors such as current market value, future asset utilization, business and regulatory climate and future undiscounted cash flows expected to result from the use of the related assets, at a location level. The Company’s policy is to perform step 1 of the long-lived asset impairment test prescribed by ASC 360, Property, Plant and Equipment
Trusts	Merchandise Trusts Pursuant to state law, a portion of the proceeds from pre-need sales of merchandise and services is put into trust (the "merchandise trust") until such time that the Company meets the requirements for releasing trust principal, which is generally delivery of merchandise or performance of services. All investment earnings generated by the assets in the merchandise trusts (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed. For further details of the Company’s merchandise trusts, see Note 7 Merchandise Trusts Perpetual Care Trusts Pursuant to state law, a portion of the proceeds from the sale of cemetery property is required to be paid into perpetual care trusts. The perpetual care trust principal does not belong to the Company and must remain in this trust in perpetuity, while interest and dividends may be released and used to defray cemetery maintenance costs, which are expensed as incurred. The Company consolidates the trust into its financial statements because the trust is considered a variable interest entity for which the Company is the primary beneficiary. Earnings from the perpetual care trusts are recognized in current cemetery revenues. For further details of the Company’s perpetual care trusts, see Note 8 Perpetual Care Trusts
Fair Value Measurements	Fair Value Measurements The Company measures the available-for-sale securities held by its merchandise and perpetual care trusts at fair value on a recurring basis. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company utilizes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of the asset or liability as of the measurement date. The three levels are defined as follows: • Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets; • Level 2 – inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument; and • Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. The categorization of the asset or liability within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Reclassifications of fair value between Level 1, Level 2 and Level 3 of the fair value hierarchy, if applicable, are made at the end of each quarter. For additional disclosures on the Company’s available-for-sale securities, refer to Note 7 Merchandise Trusts Note 8 Perpetual Care Trusts
Inventories	Inventories Inventories are classified within Other current assets on the Company’s consolidated balance sheets and include cemetery and funeral home merchandise valued at the lower of cost or net realizable value. Cost is determined primarily on a specific identification basis using a first-in, first-out method. Inventories were approximately $5.9 million and $7.5 million at December 31, 2019 and 2018, respectively. Refer to Note 3 Impairment and Other Losses for further information regarding impairment of inventories.
Other-Than-Temporary Impairment of Trust Assets	Other-Than-Temporary Impairment of Trust Assets The Company determines whether or not the impairment of a fixed maturity debt security is other-than-temporary by evaluating each of the following: • Whether it is the Company’s intent to sell the security. If there is intent to sell, the impairment is considered to be other-than-temporary. • If there is no intent to sell, the Company evaluates if it is not more likely than not that it will be required to sell the debt security before its anticipated recovery. If the Company determines that it is more likely than not that it will be required to sell an impaired investment before its anticipated recovery, the impairment is considered to be other-than-temporary. The Company further evaluates whether or not all assets in the trusts have other-than-temporary impairments based upon a number of criteria including the severity of the impairment, length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer. If an impairment is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair value. For assets held in the perpetual care trusts, any reduction in the cost basis due to an other-than-temporary impairment is offset with an equal and opposite reduction in the perpetual care trust corpus and has no impact on earnings. For assets held in the merchandise trusts, any reduction in the cost basis due to an other-than-temporary impairment is recorded in deferred revenue.
Goodwill	Goodwill The Company tested goodwill for impairment at least annually or if impairment indicators arose by comparing its reporting units’ estimated fair values to carrying values. Because quoted market prices for the reporting units were not available, the Company’s management had to apply judgment in determining the estimated fair value of its reporting units. Management used all available information to make these fair value determinations, including the present values of expected future cash flows using discount rates commensurate with the risks involved in the Company’s assets and the available market data of the industry group. A key component of these fair value determinations was a reconciliation of the sum of the fair value calculations to the Company’s market capitalization. The observed market prices of individual trades of an entity’s equity securities (and thus its computed market capitalization) may not be representative of the fair value of the entity as a whole. Due to a decline in the market value of the Company’s unit values and the Company’s significant under-performance relative to historical or projected future operating results noted during the nine months ended September 30, 2019, management conducted an interim goodwill impairment assessment as of September 30, 2019. As a result of such assessment, management concluded on November 4, 2019 that the carrying value of the only reporting unit to which the Company allocated its goodwill, Cemetery Operations, exceeded its fair value, and the Company’s goodwill was fully impaired as of September 30, 2019. For further details on the Company’s impairment of its goodwill, see Note 3 Impairment and Other Losses Note 9 Goodwill and Intangible Assets
Intangible Assets	Intangible Assets The Company has other acquired intangible assets, most of which have been recognized as a result of acquisitions and long-term lease, management and operating agreements. The Company amortizes these intangible assets over their estimated useful lives and periodically tests them for impairment.
Taxes	Taxes The Company is subject to U.S. federal income taxes, and a provision for U.S. federal income tax has been provided in the consolidated statements of operations for the years ended December 31, 2019 and 2018. The Company is also responsible for certain state income and franchise taxes in the states in which it operates. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and tax carryforwards, if applicable. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in earnings in the period that includes the enactment date. The Company recognizes interest accrued related to unrecognized tax benefits, if any, in income tax expense in the consolidated statements of operations. For further details, see Note 12 Income Taxes
Stock-Based Compensation	Stock-Based Compensation The Company has a long-term incentive plan under which it is authorized to grant The fair value of restricted stock awards and restricted stock unit awards is determined based on the number of restricted stock or restricted stock units granted and the closing price of the Company’s common stock on the date of grant. The fair value of stock options is determined by applying the Black-Scholes model to the grant-date market value of the underlying common stock of the Company The Company has elected to recognize forfeiture credits for these stock-based compensation awards as they are incurred, as this method best reflects actual stock-based compensation expense. Tax deductions on the stock-based compensation awards are not realized until the stock-based compensation awards are vested or exercised. The Company recognizes deferred tax assets for stock-based compensation awards that will result in future deductions on its income tax returns, based on the amount of stock-based compensation recognized at the statutory tax rate in the jurisdiction in which the Company will receive a tax deduction. If the tax deduction for a stock-based compensation award is greater than the cumulative GAAP compensation expense for that stock-based compensation award upon realization of a tax deduction, an excess tax benefit will be recognized and recorded as a favorable impact on the effective tax rate. If the tax deduction for a stock-based compensation award is less than the cumulative GAAP compensation expense for that stock-based compensation award upon realization of the tax deduction, a tax shortfall will be recognized and recorded as an unfavorable impact on the effective tax rate. Any excess tax benefits or shortfalls will be recorded discretely in the period in which they occur. The cash flows resulting from any excess tax benefit will be classified as financing cash flows in the Company’s consolidated statements of cash flows. The Company provides its employees with the election to settle the income tax obligations arising from the vesting of their restricted stock-based compensation awards by the Company withholding stock equal to such income tax obligations. Stock acquired from employees in connection with the settlement of the employees’ income tax obligations on these stock-based compensation awards are accounted for as treasury shares that are subsequently retired. Restricted stock awards, restricted stock units and stock options are not considered issued and outstanding for purposes of earnings per share calculations until vested. For further details on the Company’s stock-based compensation plans, see Note 14 Long-Term Incentive Plan
Leases	Leases The Company leases a variety of assets throughout its organization, such as office space, funeral homes, warehouses and equipment. The Company has both operating and finance leases. The Company’s operating leases primarily include office space, funeral homes and equipment. The Company’s finance leases primarily consist of vehicles and certain IT equipment. The Company determines whether an arrangement is or contains a lease at the inception of the arrangement based on the facts and circumstances in each contract. Leases with an initial term of 12 months or less are not recorded on the balance sheet and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. For lease agreements with an initial term in excess of 12 months, the Company records the lease liability and Right of Use (“ROU”) asset at commencement date based upon the present value of the sum of the remaining minimum rental payments, which exclude executory costs. Certain adjustments to the ROU asset may be required for items such as initial direct costs paid or incentives received. Certain leases provide the Company with the option to renew for additional periods , with renewal terms that can extend the lease term for periods ranging from 1 to 30 years. The exercise of lease renewal options is at the Company’s sole discretion, and the Company only includes the renewal option in the lease term when the Company can be reasonably certain that it will exercise the additional options. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Company evaluates the term of the lease, type of asset and its weighted average cost of capital to determine its incremental borrowing rate used to measure the ROU asset and lease liability . The Company calculates operating lease expense ratably over the lease term plus any reasonably assured renewal periods. The Company considers reasonably assured renewal options, fixed escalation provisions and residual value guarantees in its calculation. Leasehold improvements are amortized over the shorter of the lease term or asset life, which may include renewal periods where the renewal is reasonably assured, and are included in the determination of straight-line rent expense. The depreciable life of assets and leasehold improvements are generally limited by the expected lease term. The Company’s leases also typically have lease and non-lease components, which are generally accounted for separately and not included in the measurement of the ROU asset and lease liability.
Net Loss per Common Share (Basic and Diluted)	Net Loss per Common Share (Basic and Diluted) Basic net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is calculated by dividing net loss attributable to common shares by the sum of the weighted-average number of outstanding common shares and the dilutive effect of share-based awards, as calculated by the treasury stock or if converted methods, as applicable. These awards consist of common shares that are contingently issuable upon the satisfaction of certain vesting conditions for stock awards granted under the 2019 Plan. The following table sets forth the reconciliation of the Company’s weighted-average number of outstanding common shares as of December 31, 2019 and common limited partner units as of December 31, 2018 used to compute basic net loss attributable to common shares and common limited partners per unit, respectively, with those used to compute diluted net loss per common share and per common limited partners unit, respectively, (in thousands): Year Ended December 31, 2019 2018 Weighted average number of outstanding common shares—basic ( 1) 39,614 37,959 Plus effect of dilutive incentive awards ( 2) Restricted shares — — Stock options 63 — Weighted average number of outstanding common shares—diluted ( 1) 39,677 37,959 (1) For the period following the C-Corporation Conversion, represents common shares, and for the period prior to the C-Corporation Conversion, represents limited common partner units. (2) For the years ended December 31, 2019 and 2018, the diluted weighted-average number of outstanding common shares and limited partner units presented, respectively, on the consolidated statement of operations does not include 515,625 restricted common shares and 1,333,572
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. For the years ended December 31, 2019 and 2018, advertising costs were $9.2 million and $6.9 million, respectively.
Recently Issued Accounting Standard Updates	Recently Adopted Accounting Standards Leases The Company adopted Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) ASU 2016-02 provides for certain practical expedients when adopting the guidance. The Company elected the package of practical expedients allowing the Company to not reassess whether any expired or existing contracts are or contain leases, the lease classification for any expired or existing leases or initial direct costs for any expired or existing leases. The Company did not apply the hindsight practical expedient. The Company applied the land easements practical expedient allowing the Company to not assess whether any expired or existing land easements are or contain leases, if they were not previously accounted for as leases under the existing leasing guidance. Instead, the Company will continue to apply its existing accounting policies to historical land easements. The Company elected to apply the short-term lease exception; therefore, it did not record a ROU asset or corresponding lease liability for leases with a term of 12 months or less and instead recognized a single lease cost allocated over the lease term, generally on a straight-line basis. The Company is separating lease components from non-lease components, as it did not elect the applicable practical expedient. The Company excluded maintenance, taxes and insurance costs from the calculation of the initial lease liability in the transition period. Non-lease components are accounted for separately from the lease, recorded as maintenance expense, taxes or insurance expense and expensed as incurred. The Company adopted the new guidance on January 1, 2019 and as a result of the adoption, the Company recorded in its consolidated financial statements for fiscal year 2019 the following adjustments as of January 1, 2019: • a $1.1 million reclassification from Intangible assets to Other assets for below market lease intangibles; • a $0.1 million and $0.2 million reclassification from Accounts payable and accrued liabilities and Other long-term liabilities, respectively, to Other assets for a deferred gain on a sale leaseback transaction; • a $0.3 million and $3.5 million reclassification from Accounts payable and accrued liabilities and Other long-term liabilities, respectively, to Other assets for a rent incentive; • a $15.3 million increase to Other assets for operating lease right-of-use assets; and • a $2.2 million and $13.1 million increase to Accounts payable and accrued liabilities and Other long-term liabilities, respectively, for operating lease liabilities. The foregoing adjustments r esulted in the creation of a net ROU asset of $12.3 million and operating lease liability of $15.3 million as of the adoption date. In connection with the adoption of these new lease standards, the Company Company Stock Compensation In June 2018, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting, Company Company Company Variable Interest Entities In October 2018, FASB issued ASU No. 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities Fair Value Measurement In August 2018, FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement Fair Value Measurements Internal-Use Software In August 2018, FASB issued ASU No. 2018-15, Intangibles - Goodwill and Other - Internal-Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract Recently Issued Accounting Standard Updates - Not Yet Effective Credit Losses In June 2016, FASB issued ASU No. 2016-13, Credit Losses (Topic 326) Codification Improvements to Topic 326, Financial Instruments-Credit Losses , Financial Instruments-Credit Losses-Measured at Amortized Cost Leases Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Financial Instruments-Credit Losses (Topic 326), Financial Instruments Financial Instruments-Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) . In November 2019, FASB also issued ASU No. 2019-11, Codification Improvements to Topic 326, Financial Instruments-Credit Losses (“ASU 2019-11”) The Company plans to adopt the requirements of these amendments upon their effective date of January 1, 2023, using the modified-retrospective method and is evaluating the potential impact of the adoption on its financial position, results of operations and related disclosures. Taxes In December 2019, FASB issued ASU No. 2019-12, Income Taxes (Topic 340)

GENERAL (Tables)

GENERAL (Tables)	12 Months Ended
	Dec. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Corrections made to Prior Period Consolidated Balance Sheet	The following table presents the corrections that were made to the consolidated balance sheet as of December 31, 2018: 2018 2018 As Previously Reported Reclassifications As Adjusted Assets Cemetery property $ 330,841 $ 296 $ 331,137 Deferred selling and obtaining costs $ 112,660 $ 984 $ 113,644 Total assets $ 1,669,101 $ 1,280 $ 1,670,381 Liabilities Deferred revenues $ 914,286 $ 5,320 $ 919,606 Total liabilities $ 1,675,679 $ 5,320 $ 1,680,999 Members' Equity Members' equity $ (6,578 ) $ (4,040 ) $ (10,618 )
Summary of Classifications of Property and Equipment and Their Useful Lives	Major classifications of property and equipment and their respective useful lives are as follows: Buildings and improvements 10 to 40 years Software and computer hardware 3 years Furniture and equipment 3 to 10 years Leasehold improvements over the shorter of the term of the lease or the life of the asset
Reconciliation of Company's Weighted-average Number of Outstanding Common Shares and Common Limited Partner Units	The following table sets forth the reconciliation of the Company’s weighted-average number of outstanding common shares as of December 31, 2019 and common limited partner units as of December 31, 2018 used to compute basic net loss attributable to common shares and common limited partners per unit, respectively, with those used to compute diluted net loss per common share and per common limited partners unit, respectively, (in thousands): Year Ended December 31, 2019 2018 Weighted average number of outstanding common shares—basic ( 1) 39,614 37,959 Plus effect of dilutive incentive awards ( 2) Restricted shares — — Stock options 63 — Weighted average number of outstanding common shares—diluted ( 1) 39,677 37,959 (1) For the period following the C-Corporation Conversion, represents common shares, and for the period prior to the C-Corporation Conversion, represents limited common partner units. (2) For the years ended December 31, 2019 and 2018, the diluted weighted-average number of outstanding common shares and limited partner units presented, respectively, on the consolidated statement of operations does not include 515,625 restricted common shares and 1,333,572

ACCOUNTS RECEIVABLE, NET OF A_2

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
Long Term Accounts Receivable, Net of Allowance	Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands): December 31, 2019 December 31, 2018 Customer receivables $ 153,530 $ 167,017 Unearned finance income (16,303 ) (17,000 ) Allowance for doubtful accounts (5,884 ) (4,941 ) Accounts receivable, net of allowance 131,343 145,076 Less: Current portion, net of allowance 55,794 57,928 Long-term portion, net of allowance $ 75,549 $ 87,148
Activity in Allowance for Doubtful Accounts	Activity in the allowance for doubtful accounts was as follows (in thousands): December 31, 2019 December 31, 2018 Balance, beginning of period $ 4,941 $ 19,795 Cumulative effect of accounting changes — (12,876 ) Provision for doubtful accounts 7,559 7,358 Charge-offs, net (6,616 ) (9,336 ) Balance, end of period $ 5,884 $ 4,941

CEMETERY PROPERTY (Tables)

CEMETERY PROPERTY (Tables)	12 Months Ended
	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Schedule of Cemetery Property	Cemetery property consisted of the following at the dates indicated (in thousands): December 31, 2019 December 31, 2018 Cemetery land $ 249,260 $ 255,708 Mausoleum crypts and lawn crypts 71,345 75,429 Cemetery property $ 320,605 $ 331,137

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following at the dates indicated (in thousands): December 31, 2019 December 31, 2018 Buildings and improvements $ 125,382 $ 129,971 Furniture and equipment 57,674 58,706 Funeral home land 14,185 14,185 Property and equipment, gross 197,241 202,862 Less: Accumulated depreciation (93,841 ) (90,146 ) Property and equipment, net of accumulated depreciation $ 103,400 $ 112,716

MERCHANDISE TRUSTS (Tables)

MERCHANDISE TRUSTS (Tables)	12 Months Ended
	Dec. 31, 2019
Text Block [Abstract]
Reconciliation of Trust Activities	A reconciliation of the Company’s merchandise trust activities for the years ended December 31, 2019 and 2018 is presented below (in thousands): Year ended December 31, 2019 2018 Balance—beginning of period $ 488,248 $ 515,456 Contributions 54,742 66,408 Distributions (59,776 ) (79,862 ) Interest and dividends 29,367 27,228 Capital gain distributions 1,699 543 Realized gains and losses, net 3,246 (1,012 ) Other than temporary impairment (6,056 ) (28,555 ) Taxes (556 ) (347 ) Fees (4,268 ) (3,855 ) Unrealized change in fair value 17,219 (7,756 ) Total 523,865 488,248 Less: Assets held for sale (6,673 ) — Balance—end of period $ 517,192 $ 488,248
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the merchandise trusts as of December 31, 2019 and 2018 were as follows (in thousands): December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 144,610 $ — $ — $ 144,610 Fixed maturities: U.S. governmental securities 2 456 6 (65 ) 397 Corporate debt securities 2 783 14 (133 ) 664 Total fixed maturities 1,239 20 (198 ) 1,061 Mutual funds—debt securities 1 67,801 1,857 (6 ) 69,652 Mutual funds—equity securities 1 46,609 1,744 — 48,353 Other investment funds ( 1) 213,024 6,366 (2,953 ) 216,437 Equity securities 1 24,386 1,327 (4 ) 25,709 Other invested assets 2 8,360 32 — 8,392 Total investments 506,029 11,346 (3,161 ) 514,214 West Virginia Trust Receivable 9,651 — — 9,651 Total $ 515,680 $ 11,346 $ (3,161 ) $ 523,865 Less: Assets held for sale (6,369 ) (304 ) — (6,673 ) Total $ 509,311 $ 11,042 $ (3,161 ) $ 517,192 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Company’s consolidated balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to six years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2019, there were $57.3 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 16,903 $ — $ — $ 16,903 Fixed maturities: U.S. governmental securities 2 392 — (147 ) 245 Corporate debt securities 2 1,311 29 (328 ) 1,012 Total fixed maturities 1,703 29 (475 ) 1,257 Mutual funds—debt securities 1 187,840 262 (2,645 ) 185,457 Mutual funds—equity securities 1 45,023 110 (18 ) 45,115 Other investment funds ( 1) 210,655 388 (7,784 ) 203,259 Equity securities 1 18,097 1,327 (213 ) 19,211 Other invested assets 2 8,398 2 (17 ) 8,383 Total investments $ 488,619 $ 2,118 $ (11,152 ) $ 479,585 West Virginia Trust Receivable 8,663 — — 8,663 Total $ 497,282 $ 2,118 $ (11,152 ) $ 488,248
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of December 31, 2019 and 2018 were as follows below (in thousands): December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 112 $ 78 $ 193 $ 13 Corporate debt securities 101 546 16 — Total fixed maturities $ 213 $ 624 $ 209 $ 13 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 137 $ 108 $ — Corporate debt securities 68 873 55 16 Total fixed maturities $ 68 $ 1,010 $ 163 $ 16
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in debt and equity securities within the merchandise trusts as of December 31, 2019 and 2018 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 90 $ 1 $ 397 $ 64 $ 487 $ 65 Corporate debt securities 198 29 424 104 622 133 Total fixed maturities 288 30 821 168 1,109 198 Mutual funds—debt securities 241 6 — — 241 6 Mutual funds—equity securities — — — — — — Other investment funds 54,782 2,953 — — 54,782 2,953 Equity securities 3 4 — — 3 4 Other invested assets — — — — — — Total $ 55,314 $ 2,993 $ 821 $ 168 $ 56,135 $ 3,161 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 243 $ 147 $ 243 $ 147 Corporate debt securities 103 2 549 326 652 328 Total fixed maturities 103 2 792 473 895 475 Mutual funds—debt securities 46,005 2,011 1,195 634 47,200 2,645 Mutual funds—equity securities 131 18 — — 131 18 Other investment funds 169,929 7,784 — — 169,929 7,784 Equity securities — — 597 213 597 213 Other invested assets — 4 790 13 790 17 Total $ 216,168 $ 9,819 $ 3,374 $ 1,333 $ 219,542 $ 11,152

PERPETUAL CARE TRUSTS (Tables)

PERPETUAL CARE TRUSTS (Tables)	12 Months Ended
	Dec. 31, 2019
Schedule Of Available For Sale Securities [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Company’s merchandise trust activities for the years ended December 31, 2019 and 2018 is presented below (in thousands): Year ended December 31, 2019 2018 Balance—beginning of period $ 488,248 $ 515,456 Contributions 54,742 66,408 Distributions (59,776 ) (79,862 ) Interest and dividends 29,367 27,228 Capital gain distributions 1,699 543 Realized gains and losses, net 3,246 (1,012 ) Other than temporary impairment (6,056 ) (28,555 ) Taxes (556 ) (347 ) Fees (4,268 ) (3,855 ) Unrealized change in fair value 17,219 (7,756 ) Total 523,865 488,248 Less: Assets held for sale (6,673 ) — Balance—end of period $ 517,192 $ 488,248
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the merchandise trusts as of December 31, 2019 and 2018 were as follows (in thousands): December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 144,610 $ — $ — $ 144,610 Fixed maturities: U.S. governmental securities 2 456 6 (65 ) 397 Corporate debt securities 2 783 14 (133 ) 664 Total fixed maturities 1,239 20 (198 ) 1,061 Mutual funds—debt securities 1 67,801 1,857 (6 ) 69,652 Mutual funds—equity securities 1 46,609 1,744 — 48,353 Other investment funds ( 1) 213,024 6,366 (2,953 ) 216,437 Equity securities 1 24,386 1,327 (4 ) 25,709 Other invested assets 2 8,360 32 — 8,392 Total investments 506,029 11,346 (3,161 ) 514,214 West Virginia Trust Receivable 9,651 — — 9,651 Total $ 515,680 $ 11,346 $ (3,161 ) $ 523,865 Less: Assets held for sale (6,369 ) (304 ) — (6,673 ) Total $ 509,311 $ 11,042 $ (3,161 ) $ 517,192 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Company’s consolidated balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to six years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2019, there were $57.3 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 16,903 $ — $ — $ 16,903 Fixed maturities: U.S. governmental securities 2 392 — (147 ) 245 Corporate debt securities 2 1,311 29 (328 ) 1,012 Total fixed maturities 1,703 29 (475 ) 1,257 Mutual funds—debt securities 1 187,840 262 (2,645 ) 185,457 Mutual funds—equity securities 1 45,023 110 (18 ) 45,115 Other investment funds ( 1) 210,655 388 (7,784 ) 203,259 Equity securities 1 18,097 1,327 (213 ) 19,211 Other invested assets 2 8,398 2 (17 ) 8,383 Total investments $ 488,619 $ 2,118 $ (11,152 ) $ 479,585 West Virginia Trust Receivable 8,663 — — 8,663 Total $ 497,282 $ 2,118 $ (11,152 ) $ 488,248
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of December 31, 2019 and 2018 were as follows below (in thousands): December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 112 $ 78 $ 193 $ 13 Corporate debt securities 101 546 16 — Total fixed maturities $ 213 $ 624 $ 209 $ 13 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 137 $ 108 $ — Corporate debt securities 68 873 55 16 Total fixed maturities $ 68 $ 1,010 $ 163 $ 16
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in debt and equity securities within the merchandise trusts as of December 31, 2019 and 2018 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 90 $ 1 $ 397 $ 64 $ 487 $ 65 Corporate debt securities 198 29 424 104 622 133 Total fixed maturities 288 30 821 168 1,109 198 Mutual funds—debt securities 241 6 — — 241 6 Mutual funds—equity securities — — — — — — Other investment funds 54,782 2,953 — — 54,782 2,953 Equity securities 3 4 — — 3 4 Other invested assets — — — — — — Total $ 55,314 $ 2,993 $ 821 $ 168 $ 56,135 $ 3,161 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 243 $ 147 $ 243 $ 147 Corporate debt securities 103 2 549 326 652 328 Total fixed maturities 103 2 792 473 895 475 Mutual funds—debt securities 46,005 2,011 1,195 634 47,200 2,645 Mutual funds—equity securities 131 18 — — 131 18 Other investment funds 169,929 7,784 — — 169,929 7,784 Equity securities — — 597 213 597 213 Other invested assets — 4 790 13 790 17 Total $ 216,168 $ 9,819 $ 3,374 $ 1,333 $ 219,542 $ 11,152
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Schedule Of Available For Sale Securities [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Company’s perpetual care trust activities for the year ended December 31, 2019 and 2018 is presented below (in thousands): Year ended December 31, 2019 2018 Balance—beginning of period $ 330,562 $ 339,928 Contributions 7,575 13,162 Distributions (20,598 ) (18,390 ) Interest and dividends 20,201 22,198 Capital gain distributions 2,112 808 Realized gains and losses, net 3,121 473 Other than temporary impairment (3,941 ) (18,038 ) Taxes (547 ) (237 ) Fees (3,176 ) (4,412 ) Unrealized change in fair value 10,780 (4,930 ) Total 346,089 330,562 Less: Assets held for sale (2,470 ) — Balance—end of period $ 343,619 $ 330,562
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the perpetual care trusts as of December 31, 2019 and 2018 were as follows (in thousands): December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 50,358 $ — $ — $ 50,358 Fixed maturities: U.S. governmental securities 2 1,069 32 (52 ) 1,049 Corporate debt securities 2 2,020 22 (142 ) 1,900 Total fixed maturities 3,089 54 (194 ) 2,949 Mutual funds—debt securities 1 49,963 1,439 (38 ) 51,364 Mutual funds—equity securities 1 16,698 1,617 (66 ) 18,249 Other investment funds ( 1) 186,355 10,526 (5,472 ) 191,409 Equity securities 1 30,423 1,333 (12 ) 31,744 Other invested assets 2 16 — — 16 Total investments $ 336,902 $ 14,969 $ (5,782 ) $ 346,089 Less: Assets held for sale (2,416 ) (54 ) — (2,470 ) Total $ 334,486 $ 14,915 $ (5,782 ) $ 343,619 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Company’s consolidated balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from one to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2019 there were $62.4 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 12,835 $ — $ — $ 12,835 Fixed maturities: U.S. governmental securities 2 960 4 (121 ) 843 Corporate debt securities 2 4,883 161 (321 ) 4,723 Total fixed maturities 5,843 165 (442 ) 5,566 Mutual funds—debt securities 1 108,451 227 (837 ) 107,841 Mutual funds—equity securities 1 19,660 304 (142 ) 19,822 Other investment funds ( 1) 165,284 3,039 (4,607 ) 163,716 Equity securities 1 20,025 826 (145 ) 20,706 Other invested assets 2 56 20 — 76 Total investments $ 332,154 $ 4,581 $ (6,173 ) $ 330,562 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the Company’s consolidated balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from two to eight years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2018 there were $94.5 million in unfunded investment commitments to the private credit funds, which are callable at any time.
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of December 31, 2019 and December 31, 2018, were as follows below (in thousands): December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 60 $ 192 $ 684 $ 114 Corporate debt securities 294 1,522 84 — Total fixed maturities $ 354 $ 1,714 $ 768 $ 114 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 416 $ 395 $ 32 Corporate debt securities 705 3,702 265 51 Total fixed maturities $ 705 $ 4,118 $ 660 $ 83
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in debt and equity securities within the perpetual care trusts as of December 31, 2019 and 2018 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 291 $ 4 $ 942 $ 48 $ 1,233 $ 52 Corporate debt securities 463 46 1,887 96 2,350 142 Total fixed maturities 754 50 2,829 144 3,583 194 Mutual funds—debt securities 2,856 38 — — 2,856 38 Mutual funds—equity securities 566 66 — — 566 66 Other investment funds 53,426 5,472 — — 53,426 5,472 Equity securities 121 12 — — 121 12 Total $ 57,723 $ 5,638 $ 2,829 $ 144 $ 60,552 $ 5,782 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 790 $ 121 $ 790 $ 121 Corporate debt securities 405 15 2,902 306 3,307 321 Total fixed maturities 405 15 3,692 427 4,097 442 Mutual funds—debt securities 21,867 591 2,814 246 24,681 837 Mutual funds—equity securities 1,382 141 — 1 1,382 142 Other investment funds 101,536 4,607 — — 101,536 4,607 Equity securities 241 16 583 129 824 145 Total $ 125,431 $ 5,370 $ 7,089 $ 803 $ 132,520 $ 6,173

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Carrying Amounts of Goodwill by Reportable Segment	The changes in the carrying amounts of goodwill by reportable segment were as follows (in thousands): Cemetery Operations December 31, 2017 $ 24,862 Activity — December 31, 2018 24,862 Impairment of goodwill (24,862 ) December 31, 2019 $ —
Components of Intangible Assets	The following table reflects the components of intangible assets at December 31, 2019 and 2018 (in thousands): December 31, 2019 December 31, 2018 Gross Carrying Amount Accumulated Amortization Net Intangible Assets Gross Carrying Amount Accumulated Amortization Net Intangible Assets Lease and management agreements $ 59,758 $ (5,561 ) $ 54,197 $ 59,758 $ (4,565 ) $ 55,193 Underlying contract value 2,593 (681 ) 1,912 6,239 (1,482 ) 4,757 Non-compete agreements 406 (341 ) 65 2,853 (2,603 ) 250 Other intangible assets 269 (197 ) 72 1,577 (356 ) 1,221 Total intangible assets $ 63,026 $ (6,780 ) $ 56,246 $ 70,427 $ (9,006 ) $ 61,421
Estimated Amortization Expense Related to Intangible Assets with Finite Lives	The following is estimated amortization expense related to intangible assets with finite lives for the fiscal years noted below (in thousands): 2020 $ 1,142 2021 $ 1,077 2022 $ 1,074 2023 $ 1,071 2024 $ 1,071

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Outstanding Debt	Total debt consisted of the following as of December 31, 2019 and 2018 (in thousands): December 31, 2019 December 31, 2018 9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024 $ 380,619 $ — 7.875% Senior Notes, due June 2021 — 173,613 Credit facility — 155,739 Notes payable—acquisition debt — 92 Insurance and vehicle financing 574 1,294 Less deferred financing costs, net of accumulated amortization (12,856 ) (9,692 ) Total debt 368,337 321,046 Less current maturities (374 ) (798 ) Total long-term debt $ 367,963 $ 320,248
Schedule of Consolidated Interest Coverage Ratio	The Indenture includes financial covenants pursuant to which the Issuers will not permit: • the Operating Cash Flow Amount for the six months ending December 31, 2019 to be less than $20.0 million; • the ratio of the sum of the Operating Cash Flow Amount plus Cash Interest Expense to Cash Interest Expense, or the Consolidated Interest Coverage Ratio, for the nine months ended March 31, 2020 and the twelve months ending as of each date from June 30, 2020 onwards, as set forth below, to be less than: March 31, 2020 0.40x June 30, 2020 0.75x September 30, 2020 1.00x December 31, 2020 1.15x March 31, 2021 1.25x June 30, 2021 1.30x September 30, 2021 1.35x December 31, 2021 1.45x March 31, 2022 and each quarter end thereafter 1.50x

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Tax (Expense) Benefit	Income tax (expense) benefit for the years ended December 31, 2019 and 2018 consisted of the following (in thousands): Years Ended December 31, 2019 2018 Current provision: State $ (73 ) $ (693 ) Federal — — Foreign (187 ) (101 ) Total (260 ) (794 ) Deferred provision: State (6,704 ) (23 ) Federal (21,210 ) 2,725 Foreign (30 ) (111 ) Total (27,944 ) 2,591 Total income tax (expense) benefit $ (28,204 ) $ 1,797
Reconciliation of Federal Statutory Tax Rate to Company’s Effective Tax Rate	A reconciliation of the federal statutory tax rate to the Company’s effective tax rate is as follows: Years Ended December 31, 2019 2018 Computed tax provision (benefit) at the applicable statutory tax rate 21.0 % 21.0 % State and local taxes net of federal income tax benefit (4.5 )% (1.1 )% Tax exempt (income) loss (1.2 )% (1.5 )% Change in current year valuation allowance (8.0 )% (18.3 )% Company's earnings not subject to tax (0.2 )% 2.0 % Changes in tax due to Tax Act and ASC 606 retroactive impact — % 0.5 % Change in tax status (27.2 )% — % Permanent differences (2.7 )% (0.1 )% Other — % — % Effective tax rate (22.8 )% 2.5 %
Significant Components of Company's Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands): December 31, 2019 2018 Deferred tax assets: Prepaid expenses $ 13,010 $ 5,102 State net operating loss 26,121 24,162 Federal net operating loss 88,818 84,017 Foreign net operating loss 8,656 2,106 Other 55 55 Valuation allowance (103,336 ) (89,066 ) Total deferred tax assets 33,324 26,376 Deferred tax liabilities: Property, plant and equipment 28,399 2,119 Deferred revenue related to future revenues and accounts receivable 33,582 25,021 Deferred revenue related to cemetery property 5,875 5,825 Total deferred tax liabilities 67,856 32,965 Net deferred tax liabilities $ 34,532 $ 6,589 Net deferred tax assets and liabilities were classified on the consolidated balance sheets as follows (in thousands): December 31, 2019 2018 Deferred tax assets $ 81 $ 86 Noncurrent assets 81 86 Deferred tax assets 33,243 26,290 Deferred tax liabilities 67,856 32,965 Noncurrent liabilities 34,613 6,675 Net deferred tax liabilities $ 34,532 $ 6,589

DEFERRED REVENUES AND COSTS (Ta

DEFERRED REVENUES AND COSTS (Tables)	12 Months Ended
	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Schedule of Deferred Revenues and Related Costs	Deferred revenues and related costs consisted of the following (in thousands): December 31, 2019 December 31, 2018 Deferred contract revenues $ 837,190 $ 835,922 Deferred merchandise trust revenue 104,304 92,718 Deferred merchandise trust unrealized gains (losses) 7,881 (9,034 ) Deferred revenues $ 949,375 $ 919,606 Deferred selling and obtaining costs $ 114,944 $ 113,644
Schedule of Customer Contract Liabilities, Net	The components of the customer contract liabilities, net in the Company’s consolidated balance sheets at December 31, 2019 and December 31, 2018 were as follows (in thousands): December 31, 2019 December 31, 2018 Customer contract liabilities, gross $ 974,927 $ 943,028 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (25,552 ) (23,422 ) Customer contract liabilities, net $ 949,375 $ 919,606

LONG-TERM INCENTIVE PLAN (Table

LONG-TERM INCENTIVE PLAN (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Phantom and Restricted Unit Awards	A rollforward of phantom unit and restricted unit awards as of December 31, 2019 is as follows: Number of Phantom Unit and Restricted Unit Awards Weighted Average Grant Date Fair Value Total non-vested at December 31, 2018 1,029,638 $ 7.49 Units issued 1,381,572 2.86 Units vested (1,819,131 ) 5.16 Units forfeited (32,861 ) 6.68 Total non-vested at December 31, 2019 559,218 $ 3.67
Stock Options Activity	A rollforward of stock options as of December 31, 2019 is as follows: Number of Stock Options Weighted Average Grant Date Fair Value Weighted Average Exercise Price Total outstanding at December 31, 2018 — $ — $ — Options granted 5,500,000 0.34 1.20 Options exercisable — — — Options exercised — — — Options forfeited — — — Options expired — — — Total outstanding at December 31, 2019 5,500,000 $ 0.34 $ 1.20
Assumptions in Fair Value of Stock Options Granted	Assumptions used in calculating the fair value of the stock options granted during the year are summarized below: 2019 Valuation assumptions: Expected dividend yield None Expected volatility 23.41 % Expected term (years) 6.0 Risk-free interest rate 1.78 % Weighted average: Exercise price per stock option $ 1.20 Market price per share $ 1.23 Weighted average fair value per stock option $ 0.34

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
Fixed Rent for Cemeteries	In connection with the Partnership’s 2014 lease and management agreements with the Archdiocese of Philadelphia, it has committed to pay aggregate fixed rent of $36.0 million in the following amounts: Lease Years 1-5 (May 28, 2014-May 31, 2019) None Lease Years 6-20 (June 1, 2019-May 31, 2034) $1,000,000 per Lease Year Lease Years 21-25 (June 1, 2034-May 31, 2039) $1,200,000 per Lease Year Lease Years 26-35 (June 1, 2039-May 31, 2049) $1,500,000 per Lease Year Lease Years 36-60 (June 1, 2049-May 31, 2074) None

EXIT AND DISPOSAL ACTIVITIES (T

EXIT AND DISPOSAL ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Exit And Disposal Activities [Abstract]
Summary of Severance Liability Recognized for Reduction in Workforce	The following table summarizes the activity in the severance liability recognized for this reduction in workforce in the accompanying consolidated balance sheet as of December 31, 2019, by reportable segment (in thousands): Cemetery Operations Funeral Home Operations Corporate Consolidated Balance at January 1, 2019 $ — $ — $ — $ — Accruals 935 25 583 1,543 Cash payments (849 ) (25 ) (519 ) (1,393 ) Balance at December 31, 2019 $ 86 $ — $ 64 $ 150

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2019
Schedule of Components of Leases	The Company has the following balances recorded on its consolidated balance sheet as of December 31, 2019 related to leases (in thousands): December 31, 2019 Assets: Operating $ 10,570 Finance 5,685 Total ROU assets ( 1) $ 16,255 Liabilities: Current Operating $ 2,022 Finance 1,200 Long-term Operating 11,495 Finance 4,302 Total lease liabilities ( 2) $ 19,019 (1) (2) The Company’s current and long-term lease liabilities are presented within Accounts payable and accrued liabilities and Other long-term liabilities, respectively, in its consolidated balance sheet.
Components of Lease Expense	The components of lease expense were as follows (in thousands): Year ended December 31, 2019 Lease cost Classification Operating lease costs ( 1) General and administrative expense $ 3,628 Finance lease costs Amortization of leased assets Depreciation and Amortization 1,282 Interest on lease liabilities Interest expense 495 Short-term lease costs ( 2) General and administrative expense — Net Lease costs $ 5,405 (1) The Company includes its variable lease costs under operating lease costs as these variable lease costs are immaterial. (2) The Company does not have any short-term leases with lease terms greater than one month.
Schedule of Minimum Lease Commitments Remaining Under the Company's Operating Lease and Capital Lease, per ASC 840	Minimum lease commitments remaining under the Company’s operating leases and capital leases, per ASC 840, Leases, Year ending December 31, Operating Capital 2019 $ 4,349 $ 1,499 2020 2,765 1,196 2021 2,130 949 2022 1,539 558 2023 1,184 89 Thereafter 5,737 — Total $ 17,704 $ 4,291 Less: Interest (875 ) Present value of lease liabilities $ 3,416
ASC 842
Schedule of Maturities the Company's of Lease liabilities, per ASC 842	Maturities of the Company’s lease labilities as of December 31, 2019, per ASC 842, Leases, Year ending December 31, Operating Finance 2020 $ 3,283 $ 1,759 2021 2,783 1,838 2022 2,455 2,026 2023 2,190 708 2024 2,046 106 Thereafter 6,348 — Total $ 19,105 $ 6,437 Less: Interest (5,588 ) (935 ) Present value of lease liabilities $ 13,517 $ 5,502

SUPPLEMENTAL CONDENSED CONSOL_2

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEETS December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 33,553 $ 1,314 $ 34,867 Restricted cash — — — 21,900 — 21,900 Assets held for sale — — — 23,858 — 23,858 Other current assets — — 3,497 62,686 11,531 77,714 Total current assets — — 3,497 141,997 12,845 — 158,339 Long-term accounts receivable — — 2,557 63,124 9,868 75,549 Cemetery and funeral home property and equipment — — 609 391,626 31,770 424,005 Merchandise trusts — — — — 517,192 517,192 Perpetual care trusts — — — — 343,619 343,619 Deferred selling and obtaining costs — — 5,654 91,243 18,047 114,944 Intangible assets — — — 136 56,110 56,246 Other assets — — — 26,907 2,567 29,474 Investments in and amounts due from affiliates eliminated upon consolidation — 301,531 — 648,359 — (949,890 ) — Total assets $ — $ 301,531 $ 12,317 $ 1,363,392 $ 992,018 $ (949,890 ) $ 1,719,368 Liabilities and Owners' Equity Current liabilities — — 161 74,674 1,466 76,301 Long-term debt, net of deferred financing costs — 301,531 66,239 193 — 367,963 Deferred revenues — — 33,349 802,528 113,498 949,375 Perpetual care trust corpus — — — — 343,619 343,619 Other long-term liabilities — — — 68,227 16,373 84,600 Investments in and amounts due to affiliates eliminated upon consolidation 102,490 102,490 183,611 367,770 567,666 (1,324,027 ) — Total liabilities 102,490 404,021 283,360 1,313,392 1,042,622 (1,324,027 ) 1,821,858 Owners' equity (102,490 ) (102,490 ) (271,043 ) 50,000 (50,604 ) 374,137 (102,490 ) Total liabilities and owners' equity $ — $ 301,531 $ 12,317 $ 1,363,392 $ 992,018 $ (949,890 ) $ 1,719,368 CONDENSED CONSOLIDATING BALANCE SHEET (continued) December 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ 16,298 $ 1,849 $ — $ 18,147 Assets held for sale — — 757 — — 757 Other current assets — 3,718 64,167 11,527 — 79,412 Total current assets — 3,718 81,222 13,376 — 98,316 Long-term accounts receivable — 3,118 71,708 12,322 — 87,148 Cemetery and funeral home property and equipment — 806 409,497 33,550 — 443,853 Merchandise trusts — — — 488,248 — 488,248 Perpetual care trusts — — — 330,562 — 330,562 Deferred selling and obtaining costs — 5,511 89,689 18,444 — 113,644 Goodwill and intangible assets — — 25,676 60,607 — 86,283 Other assets — — 19,401 2,926 — 22,327 Investments in and amounts due from affiliates eliminated upon consolidation 57,835 (4,626 ) 539,997 — (593,206 ) — Total assets $ 57,835 $ 8,527 $ 1,237,190 $ 960,035 $ (593,206 ) $ 1,670,381 Liabilities, Redeemable Convertible Preferred Units and Partners’ Capital (Deficit) Current liabilities $ — $ 184 $ 60,216 $ 1,400 $ — $ 61,800 Long-term debt, net of deferred financing costs 68,453 105,160 146,635 — — 320,248 Deferred revenues — 32,147 775,657 111,802 — 919,606 Perpetual care trust corpus — — — 330,562 — 330,562 Other long-term liabilities — — 33,553 15,230 — 48,783 Due to affiliates — — 173,613 543,543 (717,156 ) — Total liabilities 68,453 137,491 1,189,674 1,002,537 (717,156 ) 1,680,999 Redeemable convertible preferred units — — — — — — Partners’ capital (deficit) (10,618 ) (128,964 ) 47,516 (42,502 ) 123,950 (10,618 ) Total liabilities, redeemable convertible preferred units and partners’ capital (deficit) $ 57,835 $ 8,527 $ 1,237,190 $ 960,035 $ (593,206 ) $ 1,670,381
Condensed Consolidating Statements of Operations	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Year Ended December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 5,041 $ 242,339 $ 49,068 $ (6,926 ) $ 289,522 Total costs and expenses — — (15,181 ) (285,292 ) (54,610 ) 6,926 (348,157 ) Other losses, net — — (46 ) (5,761 ) (2,299 ) — (8,106 ) Net loss from equity investment in subsidiaries (151,942 ) (125,840 ) (120,653 ) — — 398,435 — Interest expense — (25,164 ) (10,505 ) (11,726 ) (1,124 ) — (48,519 ) Loss on debt extinguishment — (938 ) (1,441 ) (6,099 ) — — (8,478 ) Income (loss) from operations before income taxes (151,942 ) (151,942 ) (142,785 ) (66,539 ) (8,965 ) 398,435 (123,738 ) Income tax expense — — — (28,204 ) — — (28,204 ) Net income (loss) $ (151,942 ) $ (151,942 ) $ (142,785 ) $ (94,743 ) $ (8,965 ) $ 398,435 $ (151,942 ) Year Ended December 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ 6,382 $ 266,550 $ 52,271 $ (9,077 ) $ 316,126 Total costs and expenses — (13,666 ) (285,578 ) (58,349 ) 9,077 (348,516 ) Other loss — (445 ) (9,510 ) (1,549 ) — (11,504 ) Net loss from equity investment in subsidiaries (63,084 ) (54,573 ) — — 117,657 — Interest expense (5,434 ) (8,348 ) (15,787 ) (1,033 ) — (30,602 ) Income (loss) from continuing operations before income taxes (68,518 ) (70,650 ) (44,325 ) (8,660 ) 117,657 (74,496 ) Income tax benefit — — 1,797 — — 1,797 Net income (loss) $ (68,518 ) $ (70,650 ) $ (42,528 ) $ (8,660 ) $ 117,657 $ (72,699 )
Condensed Consolidating Statement of Cash Flows	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Year Ended December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ — $ 280 $ (1,662 ) $ (935 ) $ (35,669 ) $ (37,986 ) Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — — (232 ) (644 ) 713 — (163 ) Payments to affiliates — (390,238 ) (73,087 ) — — 463,325 — Net cash used in investing activities — (390,238 ) (73,319 ) (644 ) 713 463,325 (163 ) Cash Flows From Financing Activities: Payments from affiliates — — — 427,656 — (427,656 ) — Proceeds from issuance of redeemable convertible preferred units, net — 57,500 — — — — 57,500 Net borrowings and repayments of debt — 332,738 73,039 (367,746 ) (313 ) — 37,718 Other financing activities — — — (18,449 ) — — (18,449 ) Net cash used in financing activities — 390,238 73,039 41,461 (313 ) (427,656 ) 76,769 Net increase (decrease) in cash and cash equivalents and restricted cash — — — 39,155 (535 ) — 38,620 Cash and cash equivalents and restricted cash— Beginning of period — — — 16,298 1,849 — 18,147 Cash and cash equivalents and restricted cash— End of period $ — $ — $ — $ 55,453 $ 1,314 $ — $ 56,767 Year Ended December 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ 370 $ 39,942 $ (73 ) $ (13,782 ) $ 26,457 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — (370 ) (11,510 ) (683 ) — (12,563 ) Net cash used in investing activities — (370 ) (11,510 ) (683 ) — (12,563 ) Cash Flows From Financing Activities: Cash distributions — — — — — — Payments to affiliates — — (13,782 ) — 13,782 — Proceeds from issuance of redeemable convertible preferred units, net — — — — — — Net borrowings and repayments of debt — — 1,387 — — 1,387 Other financing activities — — (3,955 ) — — (3,955 ) Net cash used in financing activities — — (16,350 ) — 13,782 (2,568 ) Net decrease in cash and cash equivalents — — 12,082 (756 ) — 11,326 Cash and cash equivalents—Beginning of period — — 4,216 2,605 — 6,821 Cash and cash equivalents—End of period $ — $ — $ 16,298 $ 1,849 $ — $ 18,147

ASSETS HELD FOR SALE (Tables)

ASSETS HELD FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2019
Discontinued Operations And Disposal Groups [Abstract]
Schedule of Assets and Liabilities Classified as Assets Held for Sale	The following table summarizes the assets and liabilities that have been classified as Assets held for sale on the Company’s consolidated balance sheets as of December 31, 2019 December 31, December 31, 2019 2018 Oakmont Other Total Other Assets Current assets: Accounts receivable, net of allowance $ 580 $ — $ 580 $ — Prepaid expenses 34 — 34 — Other current assets 35 — 35 — Total current assets held for sale 649 — 649 — Long-term accounts receivable, net of allowance 3,194 — 3,194 — Cemetery property 5,811 350 6,161 350 Property and equipment, net of accumulated depreciation 2,762 150 2,912 407 Merchandise trusts, restricted, at fair value 6,673 — 6,673 — Perpetual care trusts, restricted, at fair value 2,470 — 2,470 — Deferred selling and obtaining costs 1,388 — 1,388 — Other assets 411 — 411 — Total assets held for sale $ 23,358 $ 500 $ 23,858 $ 757 Liabilities Current liabilities: Accounts payable and accrued liabilities $ 102 $ — $ 102 $ — Current portion, long-term debt 36 — 36 — Other current liabilities 5,000 — 5,000 Total current liabilities held for sale 5,138 — 5,138 — Deferred revenues 12,856 — 12,856 — Perpetual care trust corpus 2,470 — 2,470 — Other long-term liabilities 204 — 204 — Total liabilities held for sale 20,668 — 20,668 — Net assets held for sale $ 2,690 $ 500 $ 3,190 $ 757

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Segment Information	The following tables present financial information with respect to the Company’s segments (in thousands). Corporate costs represent those not directly associated with an operating segment, such as corporate overhead, interest expense and income taxes. Corporate assets primarily consist of cash and cash equivalents and restricted cash . Year Ended December 31, 2019 2018 STATEMENT OF OPERATIONS DATA: Cemetery Operations ( 1) Revenues $ 237,887 $ 261,935 Operating costs and expenses (218,091 ) (238,974 ) Depreciation and amortization (7,420 ) (8,037 ) Segment operating profit $ 12,376 $ 14,924 Funeral Home Operations: Revenues 51,635 54,191 Operating costs and expenses (43,315 ) (44,525 ) Depreciation and amortization (2,376 ) (2,744 ) Segment operating profit $ 5,944 $ 6,922 Reconciliation of segment operating profit to net loss: Cemetery Operations 12,376 14,924 Funeral Home Operations 5,944 6,922 Total segment profit 18,320 21,846 Corporate overhead (51,107 ) (53,281 ) Corporate depreciation and amortization (986 ) (955 ) Other losses, net (8,106 ) (11,504 ) Loss on debt extinguishment (8,478 ) — Loss on impairment of goodwill (24,862 ) — Interest expense (48,519 ) (30,602 ) Income tax (expense) benefit (28,204 ) 1,797 Net loss $ (151,942 ) $ (72,699 ) Exit and disposal activities Cemetery Operations $ 935 $ — Funeral Home Operations 25 — Corporate 583 — Total exit and disposal activities $ 1,543 $ — CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 4,871 $ 9,025 Funeral Home Operations 1,431 2,839 Corporate 115 308 Total capital expenditures $ 6,418 $ 12,172 (1) Segment operating profit for Cemetery Operations for the year ended December31, 2019 excludes the loss on impairment of goodwill recognized by the Company in 2019. December 31, 2019 December 31, 2018 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,504,463 $ 1,509,947 Funeral Home Operations 148,310 136,064 Corporate 66,595 24,370 Total assets $ 1,719,368 $ 1,670,381 Goodwill: Cemetery Operations $ — $ 24,862 Assets held for sale: Cemetery Operations $ 20,819 $ 349 Funeral Home Operations 3,039 408 Total assets held for sale $ 23,858 $ 757 Disposed assets: Cemetery Operations $ — $ 18 Funeral Home Operations 110 586 Total disposed assets $ 110 $ 604

SUPPLEMENTAL CONSOLIDATED CAS_2

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	The tables presented below provide supplemental information to the consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Company’s consolidated statements of cash flows (in thousands): Year ended December 31, 2019 2018 Accounts Receivable Pre-need/at-need contract originations (sales on credit) (113,759 ) $ (126,199 ) Cash receipts from sales on credit (post-origination) 105,126 130,697 Changes in accounts receivable, net of allowance $ (8,633 ) $ 4,498 Customer Contract Liabilities Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 141,264 $ 146,279 Withdrawals of realized income from merchandise trusts during the period 8,537 15,582 Pre-need/at-need contract originations (sales on credit) 113,759 126,199 Undistributed merchandise trust investment earnings, net 13,389 (2,725 ) Recognition: Merchandise trust investment income, net withdrawn as of end of period (9,555 ) (9,618 ) Recognized maturities of customer contracts collected as of end of period (204,629 ) (188,897 ) Recognized maturities of customer contracts uncollected as of end of period (26,109 ) (49,415 ) Changes in customer contract liabilities $ 36,656 $ 37,405

QUARTERLY RESULTS OF OPERATIO_2

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	The following summarizes certain quarterly results of operations data: First Quarter Second Quarter Third Quarter Fourth Quarter (in thousands, except per unit data) Year Ended December 31, 2019 Revenues $ 71,469 $ 78,495 $ 73,151 $ 66,407 Gross loss ( 1) (9,363 ) (6,759 ) (6,441 ) (11,210 ) Net loss (2) (22,534 ) (34,398 ) (42,652 ) (52,358 ) Net loss per common share (basic and diluted) ( 2) $ (0.59 ) $ (0.87 ) $ (1.10 ) $ (1.23 ) Year Ended December 31, 2018 Revenues $ 77,945 $ 81,571 $ 73,185 $ 83,425 Gross loss ( 1) (8,026 ) (8,738 ) (10,016 ) (5,610 ) Net loss (2) (17,923 ) (17,017 ) (17,225 ) (20,534 ) General partner’s interest in net income (loss) for the period (187 ) (177 ) (179 ) (214 ) Limited partners’ interest in net loss for the period (17,736 ) (16,840 ) (17,046 ) (20,320 ) Net loss per common limited partner unit (basic and diluted) ( 2) $ (0.47 ) $ (0.44 ) $ (0.45 ) $ (0.54 ) (1) Gross profit (loss) is computed based upon total revenues less total costs and expenses per the consolidated statements of operations for each quarter. (2) Net loss per common share for the year ended December 31, 2019 and net loss per common limited partners unit for the year ended December 31, 2018 were computed independently for each quarter and the full year based upon respective weighted-average outstanding common shares or common limited partners unit. Therefore, the sum of the quarterly per common share or per common limited partners unit amounts for the year ended December 31, 2019 and 2018, respectively, may not equal the annual per share amounts.

GENERAL - Additional Informatio

GENERAL - Additional Information (Detail) $ / shares in Units, $ in Thousands	Apr. 01, 2020USD ($)	May 10, 2019USD ($)	Oct. 31, 2019USD ($)Property	Dec. 31, 2019USD ($)PropertyStateSegmentshares	Dec. 31, 2018USD ($)	Jun. 27, 2019USD ($)$ / sharesshares	Jan. 01, 2019USD ($)
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Management lease loss				$ (2,100)
Cash and cash equivalents				34,867	$ 18,147
Restricted cash				$ 21,900	0
Refundable deposit received for divestitures of property			$ 5,000
Divestiture, number of property in non-binding letter | Property			1
Investment income, contractual term				60 months
Debt instrument, variable rate				375.00%
Number of reportable segments | Segment				2
Accounts receivable average cancellation rate basis period				5 years
Inventories				$ 5,900	7,500
Lease renewal term description				Certain leases provide the Company with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years.
Advertising costs				$ 9,200	$ 6,900
Operating lease ROU asset				10,570
ASC 842
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Reclassification from Intangible assets to other assets for below market lease intangibles							$ 1,100
Reclassification from accounts payable and accrued liabilities to other assets for deferred gain on sale leaseback transaction							100
Reclassification from other long term liabilities to other assets for deferred gain on sale leaseback transaction							200
Reclassification from accounts payable and accrued liabilities to other assets for rent							300
Reclassification from other long term Liabilities to other assets for rent							3,500
Increase in other assets for operating lease right of use assets							15,300
Increase in accounts payable and accrued liabilities for operating lease liabilities							2,200
Increase in other long term liabilities for operating lease liabilities.							13,100
Operating lease ROU asset							12,300
Operating lease liability				$ 13,517			$ 15,300
Maximum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Liquid investments purchased with an original maturity				3 months
Product sales, payment term				60 months
Lease renewal term				30 years
Minimum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Lease renewal term				1 year
Senior Secured Notes
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, gross				$ 380,619
Fixed interest rate to be paid per annum in cash plus				7.50%
Senior Secured Notes | Option Through January 30, 2022 - Payable in Kind
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Debt instrument				4.00%		4.00%
Senior Secured Notes | Private Placement
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, gross				$ 385,000		$ 385,000
Senior Secured Notes | Private Placement | 9.875% notes, due 2024
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Debt instrument				9.875%		9.875%
Senior Secured Notes | Private Placement | 11.500% notes, due 2024
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Debt instrument				11.50%		11.50%
Senior Notes
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Preferred units, sold | shares				52,083,333
Preferred unit, aggregate purchase price				$ 57,500
Senior Notes | Private Placement
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, gross				$ 385,000
Other Losses, Net
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Management lease loss		$ 2,100
StoneMor Operating LLC
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Ownership percentage subsidiaries by the parent				100.00%	100.00%
C-Corporation Conversion | Partnership and LP Sub
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
General partner ownership interest				100.00%
C-Corporation Conversion | Stonemor GP Holdings LLC
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Contribution of common units | shares				5,099,969
Series A Purchase Agreement | Series A Redeemable Convertible Preferred Unit
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Preferred units, sold | shares						52,083,333
Preferred unit sold, price per share | $ / shares						$ 1.1040
Preferred unit, liquidation preference discount percentage						8.00%
Preferred unit, aggregate purchase price						$ 57,500
Axar Commitment Agreement | Rights Offering | Maximum | Subsequent Event
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Proceeds from the contemplated rights offering	$ 17,000
Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property				30
Cemetery | Consolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property				16
Cemetery | Unconsolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property				14
US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property				321
Number of states | State				27
US and Puerto Rico | Cemetery | Wholly Owned Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property				291
US and Puerto Rico | Cemetery | Managed Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property				30
US and Puerto Rico | Funeral Home
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property				90
Number of states | State				17
US and Puerto Rico | Funeral Home | Cemetery Property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property				42

GENERAL - Corrections made to P

GENERAL - Corrections made to Prior Period Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Assets
Cemetery property	$ 320,605	$ 331,137
Deferred selling and obtaining costs	114,944	113,644
Total assets	1,719,368	1,670,381
Liabilities
Deferred revenues	949,375	919,606
Total liabilities	$ 1,821,858	1,680,999
Members' Equity
Members' equity		(10,618)
As Previously Reported
Assets
Cemetery property		330,841
Deferred selling and obtaining costs		112,660
Total assets		1,669,101
Liabilities
Deferred revenues		914,286
Total liabilities		1,675,679
Members' Equity
Members' equity		(6,578)
Reclassifications
Assets
Cemetery property		296
Deferred selling and obtaining costs		984
Total assets		1,280
Liabilities
Deferred revenues		5,320
Total liabilities		5,320
Members' Equity
Members' equity		$ (4,040)

GENERAL - Summary of Classifica

GENERAL - Summary of Classifications of Property and Equipment and Their Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2019
Software and computer hardware
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	over the shorter of the term of the lease or the life of the asset
Minimum | Buildings and improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Minimum | Furniture and equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Maximum | Buildings and improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Maximum | Furniture and equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

GENERAL - Reconciliation of Com

GENERAL - Reconciliation of Company's Weighted-average Number of Outstanding Common Shares and Common Limited Partner Units (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Weighted average number of outstanding common shares—basic	39,614
Weighted average number of outstanding common shares—diluted	39,677
Weighted average number of common limited partner units—basic		37,959
Weighted average number of common limited partner units—diluted		37,959
Stock options
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Plus effect of dilutive incentive awards	63

GENERAL - Reconciliation of C_2

GENERAL - Reconciliation of Company's Weighted-average Number of Outstanding Common Shares and Common Limited Partner Units (Parenthetical) (Detail) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Shares and units excluded from the calculation of diluted weighted-average number of outstanding common shares limited partner units, because of their anti-dilutive effect	515,625	1,333,572

ACQUISITIONS - Additional Infor

ACQUISITIONS - Additional Information (Detail) $ in Thousands	Jan. 19, 2018USD ($)Property	Dec. 31, 2018USD ($)
Business Acquisition [Line Items]
Payments to acquire businesses		$ 1,667
Cemetery Properties In Wisconsin
Business Acquisition [Line Items]
Number of properties acquired | Property	6
Consideration paid - cash	$ 2,500
Payments to acquire businesses	$ 800

IMPAIRMENT & OTHER LOSSES - Add

IMPAIRMENT & OTHER LOSSES - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)Software	Dec. 31, 2018USD ($)
Impairment And Other Losses [Abstract]
Goodwill impairment charge	$ 24,862
Impairment of cemetery property	2,800	$ 2,800
Loss on management agreement	2,100
Inventory impairment charges		3,400
Estimated impairment losses related to damaged and unusable merchandise	$ 2,600	$ 8,900
Number of software projects | Software	2
Software Impairment Charges	$ 500

ACCOUNTS RECEIVABLE, NET OF A_3

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Long Term Accounts Receivable, Net of Allowance (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Customer receivables	$ 153,530	$ 167,017
Unearned finance income	(16,303)	(17,000)
Allowance for doubtful accounts	(5,884)	(4,941)
Accounts receivable, net of allowance	131,343	145,076
Less: Current portion, net of allowance	55,794	57,928
Long-term portion, net of allowance	$ 75,549	$ 87,148

ACCOUNTS RECEIVABLE, NET OF A_4

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Activity in Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	$ 4,941
Provision for doubtful accounts	7,559	$ 7,358
Charge-offs, net	(6,600)	(9,300)
Balance, end of period	5,884	4,941
Contract Cancellations
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	4,941	19,795
Cumulative effect of accounting changes		(12,876)
Provision for doubtful accounts	7,559	7,358
Charge-offs, net	(6,616)	(9,336)
Balance, end of period	$ 5,884	$ 4,941

CEMETERY PROPERTY - Schedule of

CEMETERY PROPERTY - Schedule of Cemetery Property (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Abstract]
Cemetery land	$ 249,260	$ 255,708
Mausoleum crypts and lawn crypts	71,345	75,429
Cemetery property	$ 320,605	$ 331,137

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Abstract]
Buildings and improvements	$ 125,382	$ 129,971
Furniture and equipment	57,674	58,706
Funeral home land	14,185	14,185
Property and equipment, gross	197,241	202,862
Less: Accumulated depreciation	(93,841)	(90,146)
Property and equipment, net of accumulated depreciation	$ 103,400	$ 112,716

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Abstract]
Depreciation expense	$ 9.4	$ 9.9

MERCHANDISE TRUSTS - Additional

MERCHANDISE TRUSTS - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)security	Dec. 31, 2018USD ($)security
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 9,700	$ 8,700
Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Percentage of VIE for cancellable state	53.60%
Merchandise Trusts | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 523,865	488,248
Purchases of available for sale securities	54,400	117,700
Sales, maturities and paydowns of available for sale securities	$ 38,100	$ 109,500
Merchandise Trusts | Variable Interest Entity, Primary Beneficiary | Other Than Temporarily Impaired Securities
Schedule Of Available For Sale Securities [Line Items]
Number of securities that incurred other than temporary impairment losses | security	102	214
Trust assets, cost	$ 178,200	$ 285,500
Trust assets, fair value	172,200	256,900
Other than temporary impairments loss	6,100	28,600
Merchandise Trusts | West Virginia Trust Receivable | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 9,651	$ 8,663

MERCHANDISE TRUSTS - Reconcilia

MERCHANDISE TRUSTS - Reconciliation of Merchandise Trust Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Available For Sale Securities [Line Items]
Balance, beginning of period	$ 488,248
Less: Assets held for sale	(23,858)	$ (757)
Balance, end of period	517,192	488,248
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Balance, beginning of period	488,248	515,456
Contributions	54,742	66,408
Distributions	(59,776)	(79,862)
Interest and dividends	29,367	27,228
Capital gain distributions	1,699	543
Realized gains and losses, net	3,246	(1,012)
Other than temporary impairment	(6,056)	(28,555)
Taxes	(556)	(347)
Fees	(4,268)	(3,855)
Unrealized change in fair value	17,219	(7,756)
Total	523,865	488,248
Less: Assets held for sale	(6,673)
Balance, end of period	$ 517,192	$ 488,248

MERCHANDISE TRUSTS - Cost and M

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Fair Value	$ 9,700	$ 8,700
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	515,680	497,282
Gross Unrealized Gains	11,346	2,118
Gross Unrealized Losses	(3,161)	(11,152)
Fair Value	523,865	488,248
Cost, Assets held for sale	(6,369)
Gross Unrealized Gains, Assets held for sale	(304)
Fair Value, Assets held for sale	(6,673)
Cost, Excluding assets held for sale	509,311
Gross Unrealized Gains, Excluding assets held for sale	11,042
Gross Unrealized Losses, Excluding assets held for sale	(3,161)
Fair Value, Excluding assets held for sale	517,192
Variable Interest Entity, Primary Beneficiary | Short-term investments | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	144,610	16,903
Fair Value	144,610	16,903
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	1,239	1,703
Gross Unrealized Gains	20	29
Gross Unrealized Losses	(198)	(475)
Fair Value	1,061	1,257
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | U.S. governmental securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	456	392
Gross Unrealized Gains	6
Gross Unrealized Losses	(65)	(147)
Fair Value	397	245
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | Corporate debt securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	783	1,311
Gross Unrealized Gains	14	29
Gross Unrealized Losses	(133)	(328)
Fair Value	664	1,012
Variable Interest Entity, Primary Beneficiary | Mutual funds - debt securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	67,801	187,840
Gross Unrealized Gains	1,857	262
Gross Unrealized Losses	(6)	(2,645)
Fair Value	69,652	185,457
Variable Interest Entity, Primary Beneficiary | Mutual funds - equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	46,609	45,023
Gross Unrealized Gains	1,744	110
Gross Unrealized Losses		(18)
Fair Value	48,353	45,115
Variable Interest Entity, Primary Beneficiary | Other investment funds | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	213,024	210,655
Gross Unrealized Gains	6,366	388
Gross Unrealized Losses	(2,953)	(7,784)
Fair Value	216,437	203,259
Variable Interest Entity, Primary Beneficiary | Equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	24,386	18,097
Gross Unrealized Gains	1,327	1,327
Gross Unrealized Losses	(4)	(213)
Fair Value	25,709	19,211
Variable Interest Entity, Primary Beneficiary | Other invested assets | Merchandise Trusts | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	8,360	8,398
Gross Unrealized Gains	32	2
Gross Unrealized Losses		(17)
Fair Value	8,392	8,383
Variable Interest Entity, Primary Beneficiary | Total investments | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	506,029	488,619
Gross Unrealized Gains	11,346	2,118
Gross Unrealized Losses	(3,161)	(11,152)
Fair Value	514,214	479,585
Variable Interest Entity, Primary Beneficiary | West Virginia Trust Receivable | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	9,651	8,663
Fair Value	$ 9,651	$ 8,663

MERCHANDISE TRUSTS - Cost and_2

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Parenthetical) (Detail) - Merchandise Trusts - Variable Interest Entity, Primary Beneficiary $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)Extension	Dec. 31, 2018USD ($)Extension
Schedule Of Available For Sale Securities [Line Items]
Number of potential lockup period extensions | Extension	3	3
Lockup extension period	1 year	1 year
Unfunded investment commitments to private credit funds, callable at any time | $	$ 57.3	$ 71
Minimum
Schedule Of Available For Sale Securities [Line Items]
Fixed income funds and equity funds, redemption period	1 day	1 day
Private credit funds, lockup periods	1 year	2 years
Maximum
Schedule Of Available For Sale Securities [Line Items]
Fixed income funds and equity funds, redemption period	30 days	30 days
Private credit funds, lockup periods	6 years	7 years

MERCHANDISE TRUSTS - Contractua

MERCHANDISE TRUSTS - Contractual Maturities of Debt Securities Held in Merchandise Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Merchandise Trusts - Fixed maturities - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 213	$ 68
1 year through 5 years	624	1,010
6 years through 10 years	209	163
More than 10 years	13	16
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	112
1 year through 5 years	78	137
6 years through 10 years	193	108
More than 10 years	13
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	101	68
1 year through 5 years	546	873
6 years through 10 years	$ 16	55
More than 10 years		$ 16

MERCHANDISE TRUSTS - Aging of U

MERCHANDISE TRUSTS - Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Merchandise Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Merchandise Trusts - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	$ 2,993	$ 9,819
12 Months or more Unrealized Losses	168	1,333
Total Unrealized Losses	3,161	11,152
Less than 12 months Fair Value	55,314	216,168
12 Months or more Fair Value	821	3,374
Total Fair Value	56,135	219,542
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	30	2
12 Months or more Unrealized Losses	168	473
Total Unrealized Losses	198	475
Less than 12 months Fair Value	288	103
12 Months or more Fair Value	821	792
Total Fair Value	1,109	895
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	1
12 Months or more Unrealized Losses	64	147
Total Unrealized Losses	65	147
Less than 12 months Fair Value	90
12 Months or more Fair Value	397	243
Total Fair Value	487	243
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	29	2
12 Months or more Unrealized Losses	104	326
Total Unrealized Losses	133	328
Less than 12 months Fair Value	198	103
12 Months or more Fair Value	424	549
Total Fair Value	622	652
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	6	2,011
12 Months or more Unrealized Losses		634
Total Unrealized Losses	6	2,645
Less than 12 months Fair Value	241	46,005
12 Months or more Fair Value		1,195
Total Fair Value	241	47,200
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		18
Total Unrealized Losses		18
Less than 12 months Fair Value		131
Total Fair Value		131
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	2,953	7,784
Total Unrealized Losses	2,953	7,784
Less than 12 months Fair Value	54,782	169,929
Total Fair Value	54,782	169,929
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	4
12 Months or more Unrealized Losses		213
Total Unrealized Losses	4	213
Less than 12 months Fair Value	3
12 Months or more Fair Value		597
Total Fair Value	$ 3	597
Other invested assets
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		4
12 Months or more Unrealized Losses		13
Total Unrealized Losses		17
12 Months or more Fair Value		790
Total Fair Value		$ 790

PERPETUAL CARE TRUSTS - Reconci

PERPETUAL CARE TRUSTS - Reconciliation of Perpetual Care Trust Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	$ 330,562
Less: Assets held for sale	(23,858)	$ (757)
Balance, end of period	343,619	330,562
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	330,562	339,928
Contributions	7,575	13,162
Distributions	(20,598)	(18,390)
Interest and dividends	20,201	22,198
Capital gain distributions	2,112	808
Realized gains and losses, net	3,121	473
Other than temporary impairment	(3,941)	(18,038)
Taxes	(547)	(237)
Fees	(3,176)	(4,412)
Unrealized change in fair value	10,780	(4,930)
Total	346,089	330,562
Less: Assets held for sale	(2,470)
Balance, end of period	$ 343,619	$ 330,562

PERPETUAL CARE TRUSTS - Additio

PERPETUAL CARE TRUSTS - Additional Information (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)security	Dec. 31, 2018USD ($)security
Debt Securities, Available-for-sale [Line Items]
Purchases of available for sale securities	$ 46.4	$ 59.4
Sales, maturities and paydowns of available for sale securities	$ 29	$ 51.1
Other Than Temporarily Impaired Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities that incurred other than temporary impairment losses | security	79	176
Trust assets, cost	$ 85.7	$ 181.4
Trust assets, fair value	81.8	163.3
Other than temporary impairments loss	$ 3.9	$ 18.1

PERPETUAL CARE TRUSTS - Cost an

PERPETUAL CARE TRUSTS - Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Cost, Assets held for sale	$ (2,416)
Gross Unrealized Gains, Assets held for sale	(54)
Fair Value, Assets held for sale	(2,470)
Cost, Excluding assets held for sale	334,486
Gross Unrealized Gains, Excluding assets held for sale	14,915
Gross Unrealized Losses, Excluding assets held for sale	(5,782)
Fair Value, Excluding assets held for sale	343,619
Short-term investments | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	50,358	$ 12,835
Fair Value	50,358	12,835
Fixed maturities
Debt Securities, Available-for-sale [Line Items]
Cost	3,089	5,843
Gross Unrealized Gains	54	165
Gross Unrealized Losses	(194)	(442)
Fair Value	2,949	5,566
Fixed maturities | Level 2 | U.S. governmental securities
Debt Securities, Available-for-sale [Line Items]
Cost	1,069	960
Gross Unrealized Gains	32	4
Gross Unrealized Losses	(52)	(121)
Fair Value	1,049	843
Fixed maturities | Level 2 | Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Cost	2,020	4,883
Gross Unrealized Gains	22	161
Gross Unrealized Losses	(142)	(321)
Fair Value	1,900	4,723
Mutual funds - debt securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	49,963	108,451
Gross Unrealized Gains	1,439	227
Gross Unrealized Losses	(38)	(837)
Fair Value	51,364	107,841
Mutual funds - equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	16,698	19,660
Gross Unrealized Gains	1,617	304
Gross Unrealized Losses	(66)	(142)
Fair Value	18,249	19,822
Other investment funds
Debt Securities, Available-for-sale [Line Items]
Cost	186,355	165,284
Gross Unrealized Gains	10,526	3,039
Gross Unrealized Losses	(5,472)	(4,607)
Fair Value	191,409	163,716
Equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	30,423	20,025
Gross Unrealized Gains	1,333	826
Gross Unrealized Losses	(12)	(145)
Fair Value	31,744	20,706
Other invested assets | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost	16	56
Gross Unrealized Gains		20
Fair Value	16	76
Total Investments
Debt Securities, Available-for-sale [Line Items]
Cost	336,902	332,154
Gross Unrealized Gains	14,969	4,581
Gross Unrealized Losses	(5,782)	(6,173)
Fair Value	$ 346,089	$ 330,562

PERPETUAL CARE TRUSTS - Cost _2

PERPETUAL CARE TRUSTS - Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Parenthetical) (Detail) - Perpetual care trusts - Variable Interest Entity, Primary Beneficiary $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)Extension	Dec. 31, 2018USD ($)Extension
Debt Securities, Available-for-sale [Line Items]
Number of potential lockup period extensions | Extension	3	3
Lockup extension period	1 year	1 year
Unfunded investment commitments to private credit funds, callable at any time | $	$ 62.4	$ 94.5
Minimum
Debt Securities, Available-for-sale [Line Items]
Private credit funds, lockup periods	2 years	4 years
Fixed income funds and equity funds, redemption period	1 day	1 day
Maximum
Debt Securities, Available-for-sale [Line Items]
Private credit funds, lockup periods	7 years	8 years
Fixed income funds and equity funds, redemption period	30 days	30 days

PERPETUAL CARE TRUSTS - Contrac

PERPETUAL CARE TRUSTS - Contractual Maturities of Debt Securities Held in Perpetual Care Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts - Fixed maturities - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 354	$ 705
1 year through 5 years	1,714	4,118
6 years through 10 years	768	660
More than 10 years	114	83
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	60
1 year through 5 years	192	416
6 years through 10 years	684	395
More than 10 years	114	32
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	294	705
1 year through 5 years	1,522	3,702
6 years through 10 years	$ 84	265
More than 10 years		$ 51

PERPETUAL CARE TRUSTS - Aging o

PERPETUAL CARE TRUSTS - Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Perpetual Care Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$ 57,723	$ 125,431
12 Months or more Fair Value	2,829	7,089
Total Fair Value	60,552	132,520
Less than 12 months Unrealized Losses	5,638	5,370
12 Months or more Unrealized Losses	144	803
Total Unrealized Losses	5,782	6,173
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	754	405
12 Months or more Fair Value	2,829	3,692
Total Fair Value	3,583	4,097
Less than 12 months Unrealized Losses	50	15
12 Months or more Unrealized Losses	144	427
Total Unrealized Losses	194	442
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	291
12 Months or more Fair Value	942	790
Total Fair Value	1,233	790
Less than 12 months Unrealized Losses	4
12 Months or more Unrealized Losses	48	121
Total Unrealized Losses	52	121
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	463	405
12 Months or more Fair Value	1,887	2,902
Total Fair Value	2,350	3,307
Less than 12 months Unrealized Losses	46	15
12 Months or more Unrealized Losses	96	306
Total Unrealized Losses	142	321
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	2,856	21,867
12 Months or more Fair Value		2,814
Total Fair Value	2,856	24,681
Less than 12 months Unrealized Losses	38	591
12 Months or more Unrealized Losses		246
Total Unrealized Losses	38	837
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	566	1,382
Total Fair Value	566	1,382
Less than 12 months Unrealized Losses	66	141
12 Months or more Unrealized Losses		1
Total Unrealized Losses	66	142
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	53,426	101,536
Total Fair Value	53,426	101,536
Less than 12 months Unrealized Losses	5,472	4,607
Total Unrealized Losses	5,472	4,607
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	121	241
12 Months or more Fair Value		583
Total Fair Value	121	824
Less than 12 months Unrealized Losses	12	16
12 Months or more Unrealized Losses		129
Total Unrealized Losses	$ 12	$ 145

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Detail) - USD ($) $ in Thousands	May 10, 2019	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2019
Goodwill [Line Items]
Goodwill impairment charge		$ 24,862
Amortization of Intangible Assets		$ 1,400	$ 1,800
ASC 842
Goodwill [Line Items]
Reclassification from other Intangible assets to other assets for below market lease intangibles				$ 1,100
Underlying contract value
Goodwill [Line Items]
Decrease in carrying amount of underlying contract value	$ 2,700

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Changes in Carrying Amounts of Goodwill as well as Allocation of Goodwill to Reporting Units (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill [Roll Forward]
Goodwill, Beginning Balance	$ 24,862
Impairment of goodwill	(24,862)
Goodwill, Ending Balance		$ 24,862
Cemetery
Goodwill [Roll Forward]
Goodwill, Beginning Balance	24,862	24,862
Activity
Impairment of goodwill	(24,862)
Goodwill, Ending Balance		$ 24,862

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Components of Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 63,026	$ 70,427
Accumulated Amortization	(6,780)	(9,006)
Net Intangible Assets	56,246	61,421
Lease and management agreements
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	59,758	59,758
Accumulated Amortization	(5,561)	(4,565)
Net Intangible Assets	54,197	55,193
Underlying contract value
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,593	6,239
Accumulated Amortization	(681)	(1,482)
Net Intangible Assets	1,912	4,757
Non-compete agreements
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	406	2,853
Accumulated Amortization	(341)	(2,603)
Net Intangible Assets	65	250
Other intangible assets
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	269	1,577
Accumulated Amortization	(197)	(356)
Net Intangible Assets	$ 72	$ 1,221

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Estimated Amortization Expense Related to Intangible Assets with Finite Lives (Detail) $ in Thousands	Dec. 31, 2019USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2020	$ 1,142
2021	1,077
2022	1,074
2023	1,071
2024	$ 1,071

LONG-TERM DEBT - Outstanding De

LONG-TERM DEBT - Outstanding Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Less deferred financing costs, net of accumulated amortization	$ (12,856)	$ (9,692)
Total debt	368,337	321,046
Less current maturities	(374)	(798)
Total long-term debt	367,963	320,248
9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024
Debt Instrument [Line Items]
Long-term debt, gross	380,619
Credit facility
Debt Instrument [Line Items]
Long-term debt, gross		155,739
Senior Notes | 7.875% notes, due 2021
Debt Instrument [Line Items]
Long-term debt, gross		173,613
Notes Payable, other Payables | Acquisitions Debt
Debt Instrument [Line Items]
Long-term debt, gross		92
Insurance and vehicle financing
Debt Instrument [Line Items]
Long-term debt, gross	$ 574	$ 1,294

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Detail)	Jun. 27, 2019USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2020
Debt Disclosure [Line Items]
Long term debt, outstanding			$ 368,337,000		$ 368,337,000	$ 368,337,000	$ 321,046,000
Write off unamortized deferred financing fees						6,900,000
Amortization of deferred financing fees						7,300,000	$ 3,200,000
Tranche B Revolving Credit Facility
Debt Disclosure [Line Items]
Long-term debt, debt issuance costs						$ 3,100,000
Notes Registration Rights Agreement
Debt Disclosure [Line Items]
Debt instrument additional interest accrue percentage	0.25%
Debt instrument default to be charged for period	0.25%
Notes Registration Rights Agreement | Maximum
Debt Disclosure [Line Items]
Debt instrument additional interest accrue percentage	1.00%
7.875% notes, due 2021
Debt Disclosure [Line Items]
Long-term debt, interest rate			7.875%		7.875%	7.875%
Long term debt, outstanding			$ 175,000,000		$ 175,000,000	$ 175,000,000
9.875% notes, due 2024 | Private Placement
Debt Disclosure [Line Items]
Long-term debt, interest rate	9.875%
11.500% notes, due 2024 | Private Placement
Debt Disclosure [Line Items]
Long-term debt, interest rate	11.50%
Senior Secured Notes
Debt Disclosure [Line Items]
Interest payable, Description	Interest is payable quarterly in arrears on the 30th day of each March, June, September and December, commencing September 30, 2019.
Maturity date	Jun. 30, 2024
Interest payable option, Description	The Senior Secured Notes will require cash interest payments at 9.875% for all interest periods after January 30, 2022.
Applicable interest rate on united states treasury securities	0.50%
Redemptions from asset dispositions	$ 55,000,000
Percentage of principal amount of debt redeemed	2.00%
Percentage of excess cash flow	75.00%
Debt covenant, aggregate amount of capital expenditures				$ 20,000,000
Debt covenant, unrestricted cash and unrestricted permitted investments			$ 15,000,000	$ 20,000,000
Debt covenant, consolidated asset coverage ratio			1.60	1.60	1.60	1.60
Uncured period						15 days
Covenant compliance, percentage						25.00%
Percentage of consolidated revenue						15.00%
Debt instrument, revenue covenant						$ 30,000,000
Revenue - cure period						30 days
Interest rate increase percentage						13.50%
Senior Secured Notes | Scenario, Forecast
Debt Disclosure [Line Items]
Debt covenant, unrestricted cash and unrestricted permitted investments		$ 12,500,000
Debt covenant, consolidated asset coverage ratio								1.40
Senior Secured Notes | Maximum
Debt Disclosure [Line Items]
Unpermitted operating cash flow amount					$ 20,000,000
Senior Secured Notes | Minimum
Debt Disclosure [Line Items]
Debt instrument, acceleration of or failure to pay			$ 5,000,000		$ 5,000,000	$ 5,000,000
Senior Secured Notes | Redeemed Before June 27, 2021
Debt Disclosure [Line Items]
Debt instrument redemption price percentage	4.00%
Senior Secured Notes | Redemption Date Through June 27, 2021
Debt Disclosure [Line Items]
Debt instrument redemption price percentage	11.50%
Senior Secured Notes | Redeemed On Or After June 27, 2021 and Before June 27, 2022
Debt Disclosure [Line Items]
Debt instrument redemption price percentage	4.00%
Senior Secured Notes | Redeemed On Or After June 27, 2022 and Before June 27, 2023
Debt Disclosure [Line Items]
Debt instrument redemption price percentage	2.00%
Senior Secured Notes | Redeemed On Or After June 27, 2023
Debt Disclosure [Line Items]
Debt premium percentage	0.00%
Senior Secured Notes | In Cash
Debt Disclosure [Line Items]
Long-term debt, interest rate	9.875%
Senior Secured Notes | Option Through January 30, 2022 - In Cash
Debt Disclosure [Line Items]
Long-term debt, interest rate	7.50%		7.50%		7.50%	7.50%
Senior Secured Notes | Option Through January 30, 2022 - Payable in Kind
Debt Disclosure [Line Items]
Long-term debt, interest rate	4.00%		4.00%		4.00%	4.00%
Senior Secured Notes | Private Placement
Debt Disclosure [Line Items]
Long-term debt, principal amount	$ 385,000,000
Gross proceeds from the sale of the senior secured notes	371,500,000
Long-term debt, debt issuance costs	$ 7,000,000
Senior Secured Notes
Debt Disclosure [Line Items]
Long-term debt, debt issuance costs						$ 14,300,000

LONG-TERM DEBT - Schedule of Co

LONG-TERM DEBT - Schedule of Consolidated Interest Coverage Ratio (Detail) - Senior Secured Notes - Maximum	Dec. 31, 2019
March 31, 2020
Debt Instrument [Line Items]
Consolidated interest coverage ratio	0.40
June 30, 2020
Debt Instrument [Line Items]
Consolidated interest coverage ratio	0.75
September 30, 2020
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1
December 31, 2020
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.15
March 31, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.25
June 30, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.30
September 30, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.35
December 31, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.45
March 31, 2022 and each quarter end thereafter
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.50

REDEEMABLE CONVERTIBLE PREFER_2

REDEEMABLE CONVERTIBLE PREFERRED UNITS AND PARTNERS' DEFICIT - Additional Information (Detail)	Apr. 01, 2020USD ($)$ / shares	Oct. 25, 2019USD ($)$ / sharesshares	Jun. 27, 2019USD ($)Vote$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Apr. 03, 2020USD ($)shares	Dec. 31, 2018$ / sharesshares
Temporary Equity [Line Items]
Shares of common unit sold | $				$ 12,500,000
Common stock, par value | $ / shares				$ 0.01		$ 0.01
Preferred stock, par value | $ / shares				$ 0.01
Common stock, shares issued				94,447,356		94,447,000
Common stock, shares outstanding				94,447,356		94,447,000
Preferred stock, shares issued				0
Preferred stock, shares outstanding				0
Common Stock available for issuance				105,552,644
Preferred Stock available for issuance				10,000,000
Number of votes entitled to stockholders per share | Vote			1
Preferred stock, shares authorized				10,000,000
2019 Stock-Based Incentive Compensation Plan
Temporary Equity [Line Items]
Common Stock available for issuance				986,552
Preferred Units | Rights Offering
Temporary Equity [Line Items]
Rights offering expired date				Oct. 25, 2019
Preferred unit, shares redemption		3,039,380
Preferred unit, redemption price per share | $ / shares		$ 1.20
Series A Redeemable Convertible Preferred Unit
Temporary Equity [Line Items]
Conversion of stock, description				On December 31, 2019, in connection with the consummation of the C-Corporation Conversion, all of the remaining outstanding Preferred Units were converted into common shares of the Company at a conversion rate of one share of common stock for each Preferred Unit.
Series A Purchase Agreement | Rights Offering
Temporary Equity [Line Items]
Rights offering expired date				Oct. 25, 2019
Series A Purchase Agreement | Preferred Units | Rights Offering
Temporary Equity [Line Items]
Preferred unit, shares redemption		3,039,380
Preferred unit, redemption price per share | $ / shares		$ 1.20
Series A Purchase Agreement | Common Stock | Rights Offering
Temporary Equity [Line Items]
Shares of common unit sold, shares		3,039,380
Shares of common unit sold | $		$ 3,600,000
Series A Purchase Agreement | Series A Redeemable Convertible Preferred Unit
Temporary Equity [Line Items]
Preferred units, sold			52,083,333
Contractual conversion price, per share | $ / shares			$ 1.1040
Preferred unit, liquidation preference discount percentage			8.00%
Preferred unit, aggregate purchase price | $			$ 57,500,000
Supplemental Indenture | Rights Offering
Temporary Equity [Line Items]
Rights offering expiration date				Jul. 24, 2020
Supplemental Indenture | Rights Offering | Subsequent Event | Minimum
Temporary Equity [Line Items]
Proceeds from sale of shares | $	$ 8,200,000
Supplemental Indenture | Rights Offering | Subsequent Event | Axar
Temporary Equity [Line Items]
Shares of common unit sold | $	17,000,000
Supplemental Indenture | Rights Offering | Subsequent Event | Axar | Maximum
Temporary Equity [Line Items]
Proceeds from sale of shares | $	$ 8,200,000
Supplemental Indenture | Common Stock | Rights Offering | Subsequent Event
Temporary Equity [Line Items]
Shares of common unit, price per share | $ / shares	$ 0.73
Supplemental Indenture | Common Stock | Rights Offering | Subsequent Event | Minimum
Temporary Equity [Line Items]
Shares of common unit sold | $	$ 17,000,000
Supplemental Indenture | Series A Preferred Stock | Rights Offering | Subsequent Event | Axar
Temporary Equity [Line Items]
Preferred unit, aggregate purchase price | $	8,800,000
Axar Commitment Agreement | Series A Preferred Stock | Subsequent Event
Temporary Equity [Line Items]
Preferred unit, aggregate purchase price | $	$ 8,800,000
2020 Preferred Purchase Agreement | Series A Preferred Stock | Subsequent Event | Axar
Temporary Equity [Line Items]
Preferred units, sold					176
Preferred unit, aggregate purchase price | $					$ 8,800,000

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Taxes [Line Items]
Income tax benefit	$ 28,204	$ (1,797)
Alternative minimum tax credit carry forwards	$ 100
Minimum
Income Taxes [Line Items]
Deferred tax liabilities reverse over lives period	100 years
Maximum
Income Taxes [Line Items]
Deferred tax liabilities reverse over lives period	300 years
Federal
Income Taxes [Line Items]
Income tax benefit	$ 7,500
Net operating loss carryforwards	423,000
State and Local Jurisdiction
Income Taxes [Line Items]
Net operating loss carryforwards	$ 542,000

INCOME TAXES - Income Tax (Expe

INCOME TAXES - Income Tax (Expense) Benefit (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Current provision:
State	$ (73)	$ (693)
Foreign	(187)	(101)
Total	(260)	(794)
Deferred provision:
State	(6,704)	(23)
Federal	(21,210)	2,725
Foreign	(30)	(111)
Total	(27,944)	2,591
Total income tax (expense) benefit	$ (28,204)	$ 1,797

INCOME TAXES - Summary of Recon

INCOME TAXES - Summary of Reconciliation of Federal Statutory Tax Rate to Company's Effective Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Computed tax provision (benefit) at the applicable statutory tax rate	21.00%	21.00%
State and local taxes net of federal income tax benefit	(4.50%)	(1.10%)
Tax exempt (income) loss	(1.20%)	(1.50%)
Change in current year valuation allowance	(8.00%)	(18.30%)
Company's earnings not subject to tax	(0.20%)	2.00%
Changes in tax due to Tax Act and ASC 606 retroactive impact		0.50%
Change in tax status	(27.20%)
Permanent differences	(2.70%)	(0.10%)
Effective tax rate	(22.80%)	2.50%

INCOME TAXES - Significant Comp

INCOME TAXES - Significant Components of Company's Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Prepaid expenses	$ 13,010	$ 5,102
State net operating loss	26,121	24,162
Federal net operating loss	88,818	84,017
Foreign net operating loss	8,656	2,106
Other	55	55
Valuation allowance	(103,336)	(89,066)
Total deferred tax assets	33,324	26,376
Deferred tax liabilities:
Property, plant and equipment	28,399	2,119
Deferred revenue related to future revenues and accounts receivable	33,582	25,021
Deferred revenue related to cemetery property	5,875	5,825
Total deferred tax liabilities	67,856	32,965
Net deferred tax liabilities	$ 34,532	$ 6,589

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 81	$ 86
Noncurrent assets	81	86
Deferred tax assets	33,243	26,290
Deferred tax liabilities	67,856	32,965
Noncurrent liabilities	34,613	6,675
Net deferred tax liabilities	$ 34,532	$ 6,589

DEFERRED REVENUES AND COSTS - A

DEFERRED REVENUES AND COSTS - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenue From Contract With Customer [Abstract]
Revenue, practical expedient, incremental cost of obtaining contract [true false]	false
Customer contract liabilities, revenue recognized	$ 64.1	$ 58.7

DEFERRED REVENUES AND COSTS - S

DEFERRED REVENUES AND COSTS - Schedule of Deferred Revenue and Other Costs (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Revenue From Contract With Customer [Abstract]
Deferred contract revenues	$ 837,190	$ 835,922
Deferred merchandise trust revenue	104,304	92,718
Deferred merchandise trust unrealized gains (losses)	7,881	(9,034)
Deferred revenues	949,375	919,606
Deferred selling and obtaining costs	$ 114,944	$ 113,644

DEFERRED REVENUES AND COSTS -_2

DEFERRED REVENUES AND COSTS - Schedule of Customer Contract Liabilities, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Revenue From Contract With Customer [Abstract]
Customer contract liabilities, gross	$ 974,927	$ 943,028
Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts	(25,552)	(23,422)
Customer contract liabilities, net	$ 949,375	$ 919,606

DEFERRED REVENUES AND COSTS - R

DEFERRED REVENUES AND COSTS - Revenue, Remaining Performance Obligation (Detail)	Dec. 31, 2019	Dec. 31, 2018
First 4-5years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	55.00%	55.00%
Within 18 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	80.00%	80.00%

LONG-TERM INCENTIVE PLAN - Addi

LONG-TERM INCENTIVE PLAN - Additional Information (Detail)	Dec. 18, 2019Installment$ / sharesshares	Jun. 27, 2019USD ($)shares	Apr. 15, 2019Installmentshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)	Mar. 27, 2019shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting commencing date			Jul. 15, 2019
Share-based compensation arrangement by share-based payment award, award vesting period			4 years
Share-based compensation arrangement by share-based payment award,vesting period grant date			3 months
Share-based Compensation, remaining weighted average period				3 years
Unrecognized compensation cost related to unvested stock options | $				$ 1,900,000
Threshold Performance Condition, For Year 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			25.00%
Target Performance Condition, For Year 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			50.00%
Maximum Performance Condition, For Year 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			100.00%
Phantom Units Subject to Time-based Vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equal annual installments | Installment			3
Share-based compensation arrangement by share-based payment award, award vesting commencing date			Apr. 3, 2020
Restricted Units | Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period			275,000
Phantom and Restricted Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period		975,142
Share-based compensation arrangement by share-based payment award, equity instruments other than options, vested in period		1,351,493
Share-based compensation arrangement by share-based payment award, equity instruments other than options, settled in period		376,351
Unit-based compensation expense recognized | $		$ 2,200,000
Phantom Unit And Restricted Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period				1,381,572
Share-based compensation arrangement by share-based payment award, equity instruments other than options, vested in period				1,819,131
Share-based compensation arrangement by share-based payment award, equity instruments other than options, settled in period				32,861
Unit-based compensation expense recognized | $				$ 3,600,000	$ 2,400,000
Unamortised compensation cost related to unvested restricted stock awards | $				$ 500,000
Share-based Compensation, remaining weighted average period				2 years 9 months
Non-qualified Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit-based compensation expense recognized | $				$ 0	$ 0
Share-based compensation, options granted				5,500,000
Non-qualified Stock Options | Senior Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equal annual installments | Installment	3
Share-based compensation, options granted	5,500,000
Share-based compensation arrangements by share-based payment award, options exercise price | $ / shares	$ 1.20
Share-based compensation arrangement by share-based payment award, options vesting commencing date	Dec. 18, 2020
Share-based compensation, expected weighted-average service period	3 years
Non-qualified Stock Options | Senior Management | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, option awards expiration	10 years
2019 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, common units permitted for grant (in shares)	8,500,000					4,000,000
Amended and Restated 2019 Long-Term Incentive Plan | Phantom Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period		238,554	1,015,047
Amended and Restated 2019 Long-Term Incentive Plan | Phantom Units Subject to Time-based Vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period			494,421
Amended and Restated 2019 Long-Term Incentive Plan | Phantom Units Subject to Performance-based Vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period			520,626

LONG-TERM INCENTIVE PLAN - Phan

LONG-TERM INCENTIVE PLAN - Phantom and Restricted Unit Awards (Detail) - Phantom Unit And Restricted Unit Awards	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Total non-vested at December 31, 2018 (in shares) | shares	1,029,638
Units issued (in shares) | shares	1,381,572
Units vested (in shares) | shares	(1,819,131)
Units forfeited (in shares) | shares	(32,861)
Total non-vested at December 31, 2019 9in shares) | shares	559,218
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Total non-vested at December 31, 2018 | $ / shares	$ 7.49
Units issued | $ / shares	2.86
Units vested | $ / shares	5.16
Units forfeited | $ / shares	6.68
Total non-vested at December 31, 2019 | $ / shares	$ 3.67

LONG-TERM INCENTIVE PLAN - Stoc

LONG-TERM INCENTIVE PLAN - Stock Options Activity (Detail)	12 Months Ended
	Dec. 31, 2019$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted Average Grant Date Fair Value, end of period	$ 0.34
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted Average Exercise Price, end of period	$ 1.20
Non-qualified Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of Stock Options, Options granted (in shares) | shares	5,500,000
Number of Stock Options, end of period (in shares) | shares	5,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted Average Grant Date Fair Value, Options granted	$ 0.34
Weighted Average Grant Date Fair Value, end of period	0.34
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted Average Exercise Price, Options granted	1.20
Weighted Average Exercise Price, end of period	$ 1.20

LONG-TERM INCENTIVE PLAN - Assu

LONG-TERM INCENTIVE PLAN - Assumptions in Fair Value of Stock Options Granted (Detail)	12 Months Ended
	Dec. 31, 2019$ / shares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Expected dividend yield	0.00%
Expected volatility	23.41%
Expected term (years)	6 years
Risk-free interest rate	1.78%
Exercise price per stock option	$ 1.20
Market price per share	1.23
Weighted average fair value per stock option	$ 0.34

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Commitments And Contingencies [Line Items]
Aggregate fixed rent payment to landlord		$ 17,704,000
Stonemor GP Holdings LLC
Commitments And Contingencies [Line Items]
Payment for civil penalty	$ 250,000
Second Quarter Twenty Fourteen Acquisition
Commitments And Contingencies [Line Items]
Aggregate fixed rent payment to landlord	36,000,000
Deferred fixed rent	$ 6,000,000
Second Quarter Twenty Fourteen Acquisition | Minimum
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred	6 years
Second Quarter Twenty Fourteen Acquisition | Maximum
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred	11 years

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Fixed Rent for Cemeteries (Detail) - Two Thousand Fourteen Acquisitions Member $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Lease Years 1-5
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	$ 0
Lease Years 6-20
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,000,000
Lease Years 21-25
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,200,000
Lease Years 26- 35
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,500,000
Lease Years 36-60
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	$ 0

EXIT AND DISPOSAL ACTIVITIES -

EXIT AND DISPOSAL ACTIVITIES - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)Position
Restructuring Cost And Reserve [Line Items]
Severance expense | $	$ 1.5
Trevose, Pennsylvania
Restructuring Cost And Reserve [Line Items]
Number of positions reduced | Position	200

EXIT AND DISPOSAL ACTIVITIES _2

EXIT AND DISPOSAL ACTIVITIES - Summary of Severance Liability Recognized for Reduction in Workforce (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Restructuring Cost And Reserve [Line Items]
Accruals	$ 1,543
Cash payments	(1,393)
Severance liability, ending balance	150
Corporate
Restructuring Cost And Reserve [Line Items]
Accruals	583
Cash payments	(519)
Severance liability, ending balance	64
Cemetery | Operating
Restructuring Cost And Reserve [Line Items]
Accruals	935
Cash payments	(849)
Severance liability, ending balance	86
Funeral Home | Operating
Restructuring Cost And Reserve [Line Items]
Accruals	25
Cash payments	$ (25)

LEASES - Additional Information

LEASES - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Lessee Lease Description [Line Items]
Number of sale-leaseback related to warehouses	one
Lease renewal term description	Certain leases provide the Company with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years.
Operating lease weighted-average discount rate	9.90%
Finance lease weighted-average discount rate	8.50%
Operating lease payments	$ 3.3
Residual value guarantees	$ 2
Operating lease, weighted average remaining lease term	7 years 1 month 6 days
Finance lease, weighted average remaining lease term	2 years 9 months 18 days
Lessee, operating lease, not yet commenced, description	the Company had one additional operating lease that has not yet commenced, which was valued at $0.1 million, but did not have any lease transactions with its related parties.
Lessee, additional operating lease not yet commenced ,value	$ 0.1
Minimum
Lessee Lease Description [Line Items]
Lease renewal term	1 year
Maximum
Lessee Lease Description [Line Items]
Lease renewal term	30 years

LEASES - Schedule of Components

LEASES - Schedule of Components of Leases (Detail) $ in Thousands	Dec. 31, 2019USD ($)
Assets:
Operating	$ 10,570
Finance	5,685
Total ROU assets	16,255
Current Liabilities:
Operating	2,022
Finance	1,200
Long-term
Operating	11,495
Finance	4,302
Total lease liabilities	$ 19,019

LEASES - Components of Lease Ex

LEASES - Components of Lease Expense (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Finance lease costs
Net Lease costs	$ 5,405
Depreciation and Amortization
Finance lease costs
Amortization of leased assets	1,282
General and Administrative Expense
Lease cost
Operating lease costs	3,628
Interest Expense
Finance lease costs
Interest on lease liabilities	$ 495

LEASES - Components of Lease _2

LEASES - Components of Lease Expense (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2019
Maximum
Lessee Lease Description [Line Items]
Term of short term lease	one month

LEASES - Schedule of Maturities

LEASES - Schedule of Maturities the Company's of Lease liabilities, per ASC 842 (Detail) - ASC 842 - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Operating
2020	$ 3,283
2021	2,783
2022	2,455
2023	2,190
2024	2,046
Thereafter	6,348
Total	19,105
Less: Interest	(5,588)
Present value of lease liabilities	13,517	$ 15,300
Finance
2020	1,759
2021	1,838
2022	2,026
2023	708
2024	106
Total	6,437
Less: Interest	(935)
Present value of lease liabilities	$ 5,502

LEASES - Schedule of Minimum Le

LEASES - Schedule of Minimum Lease Commitments Remaining Under the Company's Operating Lease and Capital Lease, per ASC 840 (Detail) $ in Thousands	Dec. 31, 2018USD ($)
Operating
2019	$ 4,349
2020	2,765
2021	2,130
2022	1,539
2023	1,184
Thereafter	5,737
Total	17,704
Capital
2019	1,499
2020	1,196
2021	949
2022	558
2023	89
Total	4,291
Less: Interest	(875)
Present value of lease liabilities	$ 3,416

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)Customer	Dec. 31, 2018USD ($)Customer
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash, FDIC insured limits	$ 34,900	$ 18,100
Number of customers | Customer	0	0
Allowance for doubtful accounts	$ 5,884	$ 4,941
Wrote off bad debts	$ 6,600	$ 9,300
Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivable contracts Term	60 months	60 months
Number of days process in place to collect receivables	60 days
Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of days process in place to collect receivables	30 days
Senior Secured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value	$ 383,200
Notes payable, carrying value	$ 392,800
Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value		$ 162,500
Notes payable, carrying value		$ 173,600

SUPPLEMENTAL CONDENSED CONSOL_3

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Additional Information (Detail)	Dec. 31, 2019	Dec. 31, 2018
StoneMor Operating LLC
Schedule Of Condensed Financial Information Of Subsidiaries [Line Items]
Ownership percentage subsidiaries by the parent	100.00%	100.00%

SUPPLEMENTAL CONDENSED CONSOL_4

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 34,867	$ 18,147
Restricted cash	21,900
Assets held for sale	23,858	757
Other current assets	77,714	79,412
Total current assets	158,339	98,316
Long-term accounts receivable	75,549	87,148
Cemetery and funeral home property and equipment	424,005	443,853
Merchandise trusts	517,192	488,248
Perpetual care trusts	343,619	330,562
Deferred selling and obtaining costs	114,944	113,644
Intangible assets	56,246	61,421
Goodwill and intangible assets		86,283
Other assets	29,474	22,327
Total assets	1,719,368	1,670,381
Liabilities and Owners' Equity
Current liabilities	76,301	61,800
Long-term debt, net of deferred financing costs	367,963	320,248
Deferred revenues	949,375	919,606
Perpetual care trust corpus	343,619	330,562
Other long-term liabilities	84,600	48,783
Total liabilities	1,821,858	1,680,999
Owners' equity	(102,490)	(10,618)
Partners’ capital (deficit)		(10,618)	$ 91,696
Total liabilities and owners' equity	1,719,368	1,670,381
Parent
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation		57,835
Total assets		57,835
Liabilities and Owners' Equity
Long-term debt, net of deferred financing costs		68,453
Investments in and amounts due to affiliates eliminated upon consolidation	102,490
Total liabilities	102,490	68,453
Owners' equity	(102,490)
Partners’ capital (deficit)		(10,618)
Total liabilities and owners' equity		57,835
Partnership
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	301,531
Total assets	301,531
Liabilities and Owners' Equity
Long-term debt, net of deferred financing costs	301,531
Investments in and amounts due to affiliates eliminated upon consolidation	102,490
Total liabilities	404,021
Owners' equity	(102,490)
Total liabilities and owners' equity	301,531
CFS West Virginia
Current assets:
Other current assets	3,497	3,718
Total current assets	3,497	3,718
Long-term accounts receivable	2,557	3,118
Cemetery and funeral home property and equipment	609	806
Deferred selling and obtaining costs	5,654	5,511
Investments in and amounts due from affiliates eliminated upon consolidation		(4,626)
Total assets	12,317	8,527
Liabilities and Owners' Equity
Current liabilities	161	184
Long-term debt, net of deferred financing costs	66,239	105,160
Deferred revenues	33,349	32,147
Investments in and amounts due to affiliates eliminated upon consolidation	183,611
Total liabilities	283,360	137,491
Owners' equity	(271,043)
Partners’ capital (deficit)		(128,964)
Total liabilities and owners' equity	12,317	8,527
Guarantor Subsidiaries
Current assets:
Cash and cash equivalents, excluding restricted cash	33,553	16,298
Restricted cash	21,900
Assets held for sale	23,858	757
Other current assets	62,686	64,167
Total current assets	141,997	81,222
Long-term accounts receivable	63,124	71,708
Cemetery and funeral home property and equipment	391,626	409,497
Deferred selling and obtaining costs	91,243	89,689
Intangible assets	136
Goodwill and intangible assets		25,676
Other assets	26,907	19,401
Investments in and amounts due from affiliates eliminated upon consolidation	648,359	539,997
Total assets	1,363,392	1,237,190
Liabilities and Owners' Equity
Current liabilities	74,674	60,216
Long-term debt, net of deferred financing costs	193	146,635
Deferred revenues	802,528	775,657
Other long-term liabilities	68,227	33,553
Investments in and amounts due to affiliates eliminated upon consolidation	367,770
Due to affiliates		173,613
Total liabilities	1,313,392	1,189,674
Owners' equity	50,000
Partners’ capital (deficit)		47,516
Total liabilities and owners' equity	1,363,392	1,237,190
Non-Guarantor Subsidiaries
Current assets:
Cash and cash equivalents, excluding restricted cash	1,314	1,849
Other current assets	11,531	11,527
Total current assets	12,845	13,376
Long-term accounts receivable	9,868	12,322
Cemetery and funeral home property and equipment	31,770	33,550
Merchandise trusts	517,192	488,248
Perpetual care trusts	343,619	330,562
Deferred selling and obtaining costs	18,047	18,444
Intangible assets	56,110
Goodwill and intangible assets		60,607
Other assets	2,567	2,926
Total assets	992,018	960,035
Liabilities and Owners' Equity
Current liabilities	1,466	1,400
Deferred revenues	113,498	111,802
Perpetual care trust corpus	343,619	330,562
Other long-term liabilities	16,373	15,230
Investments in and amounts due to affiliates eliminated upon consolidation	567,666
Due to affiliates		543,543
Total liabilities	1,042,622	1,002,537
Owners' equity	(50,604)
Partners’ capital (deficit)		(42,502)
Total liabilities and owners' equity	992,018	960,035
Eliminations
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	(949,890)	(593,206)
Total assets	(949,890)	(593,206)
Liabilities and Owners' Equity
Investments in and amounts due to affiliates eliminated upon consolidation	(1,324,027)
Due to affiliates		(717,156)
Total liabilities	(1,324,027)	(717,156)
Owners' equity	374,137
Partners’ capital (deficit)		123,950
Total liabilities and owners' equity	$ (949,890)	$ (593,206)

SUPPLEMENTAL CONDENSED CONSOL_5

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Condensed Financial Statements Captions [Line Items]
Total revenues	$ 66,407	$ 73,151	$ 78,495	$ 71,469	$ 83,425	$ 73,185	$ 81,571	$ 77,945	$ 289,522	$ 316,126
Total costs and expenses									(348,157)	(348,516)
Other losses, net									(8,106)	(11,504)
Interest expense									(48,519)	(30,602)
Loss on debt extinguishment									(8,478)
Loss from operations before income taxes									(123,738)	(74,496)
Income tax (expense) benefit									(28,204)	1,797
Net loss	$ (52,358)	$ (42,652)	$ (34,398)	$ (22,534)	$ (20,534)	$ (17,225)	$ (17,017)	$ (17,923)	(151,942)	(72,699)
Parent
Condensed Financial Statements Captions [Line Items]
Net loss from equity investment in subsidiaries									(151,942)	(63,084)
Interest expense										(5,434)
Loss from operations before income taxes									(151,942)	(68,518)
Net loss									(151,942)	(68,518)
Partnership
Condensed Financial Statements Captions [Line Items]
Net loss from equity investment in subsidiaries									(125,840)
Interest expense									(25,164)
Loss on debt extinguishment									(938)
Loss from operations before income taxes									(151,942)
Net loss									(151,942)
CFS West Virginia
Condensed Financial Statements Captions [Line Items]
Total revenues									5,041	6,382
Total costs and expenses									(15,181)	(13,666)
Other losses, net									(46)	(445)
Net loss from equity investment in subsidiaries									(120,653)	(54,573)
Interest expense									(10,505)	(8,348)
Loss on debt extinguishment									(1,441)
Loss from operations before income taxes									(142,785)	(70,650)
Net loss									(142,785)	(70,650)
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Total revenues									242,339	266,550
Total costs and expenses									(285,292)	(285,578)
Other losses, net									(5,761)	(9,510)
Interest expense									(11,726)	(15,787)
Loss on debt extinguishment									(6,099)
Loss from operations before income taxes									(66,539)	(44,325)
Income tax (expense) benefit									(28,204)	1,797
Net loss									(94,743)	(42,528)
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Total revenues									49,068	52,271
Total costs and expenses									(54,610)	(58,349)
Other losses, net									(2,299)	(1,549)
Interest expense									(1,124)	(1,033)
Loss from operations before income taxes									(8,965)	(8,660)
Net loss									(8,965)	(8,660)
Eliminations
Condensed Financial Statements Captions [Line Items]
Total revenues									(6,926)	(9,077)
Total costs and expenses									6,926	9,077
Net loss from equity investment in subsidiaries									398,435	117,657
Loss from operations before income taxes									398,435	117,657
Net loss									$ 398,435	$ 117,657

SUPPLEMENTAL CONDENSED CONSOL_6

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	$ (37,986)	$ 26,457
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(163)	(12,563)
Net cash used in investing activities	(163)	(12,563)
Cash Flows From Financing Activities:
Proceeds from issuance of redeemable convertible preferred units, net	57,500
Net borrowings and repayments of debt	37,718	1,387
Other financing activities	(18,449)	(3,955)
Net cash provided by (used in) financing activities	76,769	(2,568)
Net increase in cash, cash equivalents and restricted cash	38,620	11,326
Cash, cash equivalents and restricted cash—Beginning of period	18,147	6,821
Cash, cash equivalents and restricted cash—End of period	56,767	18,147
Partnership
Cash Flows From Investing Activities:
Payments to affiliates	(390,238)
Net cash used in investing activities	(390,238)
Cash Flows From Financing Activities:
Proceeds from issuance of redeemable convertible preferred units, net	57,500
Net borrowings and repayments of debt	332,738
Net cash provided by (used in) financing activities	390,238
CFS West Virginia
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	280	370
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(232)	(370)
Payments to affiliates	(73,087)
Net cash used in investing activities	(73,319)	(370)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	73,039
Net cash provided by (used in) financing activities	73,039
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	(1,662)	39,942
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(644)	(11,510)
Net cash used in investing activities	(644)	(11,510)
Cash Flows From Financing Activities:
Payments from (to) affiliates	427,656	(13,782)
Net borrowings and repayments of debt	(367,746)	1,387
Other financing activities	(18,449)	(3,955)
Net cash provided by (used in) financing activities	41,461	(16,350)
Net increase in cash, cash equivalents and restricted cash	39,155	12,082
Cash, cash equivalents and restricted cash—Beginning of period	16,298	4,216
Cash, cash equivalents and restricted cash—End of period	55,453	16,298
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	(935)	(73)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	713	(683)
Net cash used in investing activities	713	(683)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(313)
Net cash provided by (used in) financing activities	(313)
Net increase in cash, cash equivalents and restricted cash	(535)	(756)
Cash, cash equivalents and restricted cash—Beginning of period	1,849	2,605
Cash, cash equivalents and restricted cash—End of period	1,314	1,849
Eliminations
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	(35,669)	(13,782)
Cash Flows From Investing Activities:
Payments to affiliates	463,325
Net cash used in investing activities	463,325
Cash Flows From Financing Activities:
Payments from (to) affiliates	(427,656)	13,782
Net cash provided by (used in) financing activities	$ (427,656)	$ 13,782

SIGNIFICANT RISKS AND CONCENT_2

SIGNIFICANT RISKS AND CONCENTRATIONS - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019SegmentLocation	Dec. 31, 2018Location
Concentration Risk [Line Items]
Number of reportable segments | Segment	2
Number of locations | Location	5	6
Operations Segment | Revenue
Concentration Risk [Line Items]
Concentration risk, percentage	49.00%	52.00%
Cemetery | Operations Segment | Revenues
Concentration Risk [Line Items]
Concentration risk, percentage	82.00%	83.00%
Cemetery | Operations Segment | Sales
Concentration Risk [Line Items]
Concentration risk, percentage	68.00%	68.00%

RELATED PARTIES - Additional In

RELATED PARTIES - Additional Information (Details) - USD ($)	Mar. 01, 2020	Oct. 25, 2019	Jun. 27, 2019	Feb. 04, 2019	Dec. 31, 2019
Related Party Transaction [Line Items]
Debt amount issued by third party entity					$ 70,000,000
Stone Mor Inc
Related Party Transaction [Line Items]
Participation amount in debt issuance					30,000,000
Axar
Related Party Transaction [Line Items]
Participation amount in debt issuance					$ 20,000,000
Rights Offering | Preferred Units
Related Party Transaction [Line Items]
Rights offering expired date					Oct. 25, 2019
Preferred unit, shares redemption		3,039,380
Preferred unit, redemption price per share		$ 1.20
Rights Offering | Common Stock | Messrs. Redling
Related Party Transaction [Line Items]
Issuance of Series A Preferred Units (in units)		422,341
Rights Offering | Common Stock | Negrotti
Related Party Transaction [Line Items]
Issuance of Series A Preferred Units (in units)		7,519
Senior Secured Notes
Related Party Transaction [Line Items]
Long-term debt, gross					$ 380,619,000
Senior Secured Notes | Private Placement
Related Party Transaction [Line Items]
Long-term debt, debt issuance costs			$ 7,000,000
Long-term debt, gross			$ 385,000,000		$ 385,000,000
Series A Purchase Agreement | Rights Offering
Related Party Transaction [Line Items]
Rights offering expired date					Oct. 25, 2019
Series A Purchase Agreement | Rights Offering | Preferred Units
Related Party Transaction [Line Items]
Preferred unit, shares redemption		3,039,380
Preferred unit, redemption price per share		$ 1.20
Series A Purchase Agreement | Rights Offering | Common Stock
Related Party Transaction [Line Items]
Issuance of Series A Preferred Units (in units)		3,039,380
Series A Purchase Agreement | Series A Redeemable Convertible Preferred Unit
Related Party Transaction [Line Items]
Preferred units, sold			52,083,333
Preferred unit sold, price per share			$ 1.1040
Preferred unit, liquidation preference discount percentage			8.00%
Preferred unit, aggregate purchase price			$ 57,500,000
Payless Holdings LLC | Stone Mor Inc
Related Party Transaction [Line Items]
Percentage of fair value trust owned					4.00%
Payless Holdings LLC | Axar | Mr. Axelrod, Chairman
Related Party Transaction [Line Items]
Equity owned percentage					30.00%
Axar | Subsequent Event
Related Party Transaction [Line Items]
Ownership interest of Partnership's outstanding common units	52.40%
9.875% notes, due 2024 | Senior Secured Notes | Private Placement
Related Party Transaction [Line Items]
Long-term debt, interest rate			9.875%		9.875%
11.500% notes, due 2024 | Senior Secured Notes | Private Placement
Related Party Transaction [Line Items]
Long-term debt, interest rate			11.50%		11.50%
Axar | Eighth Amendment To Credit Agreement
Related Party Transaction [Line Items]
Credit facility, maximum borrowing capacity				$ 35,000,000	$ 35,000,000
Long-term debt, interest rate				8.00%
Long-term debt, debt issuance costs				$ 700,000
Debt expected exit fees at termination				$ 700,000
Payments of lines of credit					$ 2,200,000
Axar | Eighth Amendment To Credit Agreement | Axar Capital Management, LP
Related Party Transaction [Line Items]
Ownership interest of Partnership's outstanding common units				19.50%
Axar vehicles | Rights Offering | Preferred Units
Related Party Transaction [Line Items]
Preferred unit, shares redemption		1,921,315
Preferred unit, redemption price		$ 2,305,578
Axar vehicles | Series A Purchase Agreement | Series A Redeemable Convertible Preferred Unit
Related Party Transaction [Line Items]
Preferred units, sold			39,764,492
Preferred unit, aggregate purchase price			$ 43,900,000
David Miller | Rights Offering | Preferred Units
Related Party Transaction [Line Items]
Preferred unit, shares redemption		90,432
Preferred unit, redemption price		$ 108,518
David Miller | Series A Purchase Agreement | Series A Redeemable Convertible Preferred Unit
Related Party Transaction [Line Items]
Preferred units, sold			996,377
Preferred unit, aggregate purchase price			$ 1,100,000

ASSETS HELD FOR SALE - Addition

ASSETS HELD FOR SALE - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Oct. 31, 2019	Dec. 31, 2019
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Proceeds from divestitures		$ 6,255
Assets Held for Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Proceeds from divestitures	$ 33,000

ASSETS HELD FOR SALE - Disconti

ASSETS HELD FOR SALE - Discontinued Operations and Disposal Groups (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Total assets held for sale	$ 110	$ 604
Current liabilities:
Total current liabilities held for sale	20,668
Assets Held for Sale
Current assets:
Accounts receivable, net of allowance	580
Prepaid expenses	34
Other current assets	35
Total current assets held for sale	649
Long-term accounts receivable, net of allowance	3,194
Cemetery property	6,161
Property and equipment, net of accumulated depreciation	2,912
Merchandise trusts, restricted, at fair value	6,673
Perpetual care trusts, restricted, at fair value	2,470
Deferred selling and obtaining costs	1,388
Other assets	411
Total assets held for sale	23,858
Current liabilities:
Accounts payable and accrued liabilities	102
Current portion, long-term debt	36
Other current liabilities	5,000
Total current liabilities held for sale	5,138
Deferred revenues	12,856
Perpetual care trust corpus	2,470
Other long-term liabilities	204
Total liabilities held for sale	20,668
Net assets held for sale	3,190
Oakmont Sale | Assets Held for Sale
Current assets:
Accounts receivable, net of allowance	580
Prepaid expenses	34
Other current assets	35
Total current assets held for sale	649
Long-term accounts receivable, net of allowance	3,194
Cemetery property	5,811
Property and equipment, net of accumulated depreciation	2,762
Merchandise trusts, restricted, at fair value	6,673
Perpetual care trusts, restricted, at fair value	2,470
Deferred selling and obtaining costs	1,388
Other assets	411
Total assets held for sale	23,358
Current liabilities:
Accounts payable and accrued liabilities	102
Current portion, long-term debt	36
Other current liabilities	5,000
Total current liabilities held for sale	5,138
Deferred revenues	12,856
Perpetual care trust corpus	2,470
Other long-term liabilities	204
Total liabilities held for sale	20,668
Net assets held for sale	2,690
Other | Assets Held for Sale
Current assets:
Accounts receivable, net of allowance	0	0
Prepaid expenses	0	0
Other current assets	0	0
Total current assets held for sale	0	0
Long-term accounts receivable, net of allowance	0	0
Cemetery property	350	350
Property and equipment, net of accumulated depreciation	150	407
Merchandise trusts, restricted, at fair value	0	0
Perpetual care trusts, restricted, at fair value	0	0
Deferred selling and obtaining costs	0	0
Other assets	0	0
Total assets held for sale	500	757
Current liabilities:
Accounts payable and accrued liabilities	0	0
Current portion, long-term debt	0	0
Other current liabilities	0	0
Total current liabilities held for sale	0	0
Deferred revenues	0	0
Perpetual care trust corpus	0	0
Other long-term liabilities	0	0
Total liabilities held for sale	0	0
Net assets held for sale	$ 500	$ 757

SEGMENT INFORMATION - Additiona

SEGMENT INFORMATION - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019Segment
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENT INFORMATION - Segment I

SEGMENT INFORMATION - Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenues	$ 66,407	$ 73,151	$ 78,495	$ 71,469	$ 83,425	$ 73,185	$ 81,571	$ 77,945	$ 289,522	$ 316,126
Depreciation and amortization									(10,782)	(11,736)
Operating loss									(66,741)	(43,894)
Corporate overhead									(51,107)	(53,281)
Corporate depreciation and amortization									(986)	(955)
Other losses, net									(8,106)	(11,504)
Loss on debt extinguishment									(8,478)
Impairment of goodwill									(24,862)
Interest expense									(48,519)	(30,602)
Income tax (expense) benefit									(28,204)	1,797
Net loss	(52,358)	$ (42,652)	$ (34,398)	$ (22,534)	(20,534)	$ (17,225)	$ (17,017)	$ (17,923)	(151,942)	(72,699)
Total exit and disposal activities									1,543
Capital expenditures									6,418	12,172
Total assets	1,719,368				1,670,381				1,719,368	1,670,381
Goodwill					24,862					24,862
Total assets held for sale	23,858				757				23,858	757
Total disposed assets	110				604				110	604
Cemetery
Segment Reporting Information [Line Items]
Revenues									237,887	261,935
Operating costs and expenses									(218,091)	(238,974)
Depreciation and amortization									(7,420)	(8,037)
Impairment of goodwill									(24,862)
Goodwill					24,862					24,862	$ 24,862
Funeral Home
Segment Reporting Information [Line Items]
Revenues									51,635	54,191
Operating costs and expenses									(43,315)	(44,525)
Depreciation and amortization									(2,376)	(2,744)
Operating
Segment Reporting Information [Line Items]
Operating loss									18,320	21,846
Operating | Cemetery
Segment Reporting Information [Line Items]
Operating loss									12,376	14,924
Total exit and disposal activities									935
Capital expenditures									4,871	9,025
Total assets	1,504,463				1,509,947				1,504,463	1,509,947
Total assets held for sale	20,819				349				20,819	349
Total disposed assets					18					18
Operating | Funeral Home
Segment Reporting Information [Line Items]
Operating loss									5,944	6,922
Total exit and disposal activities									25
Capital expenditures									1,431	2,839
Total assets	148,310				136,064				148,310	136,064
Total assets held for sale	3,039				408				3,039	408
Total disposed assets	110				586				110	586
Corporate
Segment Reporting Information [Line Items]
Total exit and disposal activities									583
Capital expenditures									115	308
Total assets	$ 66,595				$ 24,370				$ 66,595	$ 24,370

SUPPLEMENTAL CONSOLIDATED CAS_3

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Schedule of Cash Flow, Supplemental Disclosures (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounts Receivable
Pre-need/at-need contract originations (sales on credit)	$ (113,759)	$ (126,199)
Cash receipts from sales on credit (post-origination)	105,126	130,697
Changes in accounts receivable, net of allowance	(8,633)	4,498
Deferrals:
Cash receipts from customer deposits at origination, net of refunds	141,264	146,279
Withdrawals of realized income from merchandise trusts during the period	8,537	15,582
Pre-need/at-need contract originations (sales on credit)	113,759	126,199
Undistributed merchandise trust investment earnings, net	13,389	(2,725)
Recognition:
Merchandise trust investment income, net withdrawn as of end of period	(9,555)	(9,618)
Recognized maturities of customer contracts collected as of end of period	(204,629)	(188,897)
Recognized maturities of customer contracts uncollected as of end of period	(26,109)	(49,415)
Changes in customer contract liabilities	$ 36,656	$ 37,405

QUARTERLY RESULTS OF OPERATIO_3

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Revenues	$ 66,407	$ 73,151	$ 78,495	$ 71,469	$ 83,425	$ 73,185	$ 81,571	$ 77,945	$ 289,522	$ 316,126
Gross loss	(11,210)	(6,441)	(6,759)	(9,363)	(5,610)	(10,016)	(8,738)	(8,026)
Net loss	$ (52,358)	$ (42,652)	$ (34,398)	$ (22,534)	(20,534)	(17,225)	(17,017)	(17,923)	$ (151,942)	$ (72,699)
Net loss per common share (basic and diluted)	$ (1.23)	$ (1.10)	$ (0.87)	$ (0.59)
General partner’s interest in net income (loss) for the period					(214)	(179)	(177)	(187)
Limited partners’ interest in net loss for the period					$ (20,320)	$ (17,046)	$ (16,840)	$ (17,736)
Net income (loss) per limited partner unit, basic (in dollars per share)					$ (0.54)	$ (0.45)	$ (0.44)	$ (0.47)		$ (1.92)
Net income (loss) per limited partner unit, diluted (in dollars per share)					$ (0.54)	$ (0.45)	$ (0.44)	$ (0.47)		$ (1.92)

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Detail)	Apr. 02, 2020USD ($)	Apr. 01, 2020USD ($)$ / shares	Jan. 03, 2020USD ($)Property	Jun. 27, 2019	Mar. 31, 2020USD ($)Property	Jan. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2020	Apr. 03, 2020USD ($)$ / sharesshares	Sep. 30, 2019	Dec. 31, 2018USD ($)
Subsequent Event [Line Items]
Aggregate cash purchase price							$ 6,255,000
Shares of common unit sold							12,500,000
Net book value of the equipment							$ 103,400,000				$ 112,716,000
Senior Secured Notes
Subsequent Event [Line Items]
Debt covenant, consolidated asset coverage ratio							1.60			1.60
Senior Secured Notes | Scenario, Forecast
Subsequent Event [Line Items]
Debt covenant, consolidated asset coverage ratio								1.40
Senior Secured Notes | March 31, 2020 | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio							0.40
Senior Secured Notes | June 30, 2020 | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio							0.75
Senior Secured Notes | September 30, 2020 | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio							1
Senior Secured Notes | December 31, 2020 | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio							1.15
Senior Secured Notes | March 31, 2021 | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio							1.25
Senior Secured Notes | June 30, 2021 | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio							1.30
Senior Secured Notes | Redeemed On Or After June 27, 2021 and Before June 27, 2022
Subsequent Event [Line Items]
Debt instrument redemption price percentage				4.00%
Senior Secured Notes | Redeemed On Or After June 27, 2022 and Before June 27, 2023
Subsequent Event [Line Items]
Debt instrument redemption price percentage				2.00%
Master Services Agreement | Moon Landscaping, Inc.
Subsequent Event [Line Items]
Net book value of the equipment							$ 7,400,000
Subsequent Event
Subsequent Event [Line Items]
Proceeds form sale of equity interests		$ 5,000,000
Cash consent fee		3,500,000
Paid-in-kind interest		1,500,000
Subsequent Event | Senior Secured Notes
Subsequent Event [Line Items]
Percentage of remaining net proceeds from asset disposition to redeem additional portion of debt						80.00%
Subsequent Event | Senior Secured Notes | March 31, 2020
Subsequent Event [Line Items]
Minimum operating cash flow covenant		25,000,000
Subsequent Event | Senior Secured Notes | June 30, 2020
Subsequent Event [Line Items]
Minimum operating cash flow covenant		35,000,000
Subsequent Event | Senior Secured Notes | September 30, 2020
Subsequent Event [Line Items]
Minimum operating cash flow covenant		$ 35,000,000
Subsequent Event | Senior Secured Notes | December 31, 2020
Subsequent Event [Line Items]
Consolidated interest coverage ratio		0			1.15
Subsequent Event | Senior Secured Notes | March 31, 2021
Subsequent Event [Line Items]
Consolidated interest coverage ratio		0.75			1.25
Subsequent Event | Senior Secured Notes | June 30, 2021
Subsequent Event [Line Items]
Consolidated interest coverage ratio		1.10			1.30
Subsequent Event | Senior Secured Notes | Redeemed On Or After June 27, 2021 and Before June 27, 2022 | Minimum
Subsequent Event [Line Items]
Debt instrument redemption price percentage		4.00%
Subsequent Event | Senior Secured Notes | Redeemed On Or After June 27, 2021 and Before June 27, 2022 | Maximum
Subsequent Event [Line Items]
Debt instrument redemption price percentage		5.00%
Subsequent Event | Senior Secured Notes | Redeemed On Or After June 27, 2022 and Before June 27, 2023 | Minimum
Subsequent Event [Line Items]
Debt instrument redemption price percentage		2.00%
Subsequent Event | Senior Secured Notes | Redeemed On Or After June 27, 2022 and Before June 27, 2023 | Maximum
Subsequent Event [Line Items]
Debt instrument redemption price percentage		3.00%
Subsequent Event | Oakmont Sale | Senior Secured Notes
Subsequent Event [Line Items]
Aggregate principal amount of debt redeemed from assets dispositions						$ 30,400,000
Subsequent Event | Olivet Sale | Senior Secured Notes
Subsequent Event [Line Items]
Aggregate principal amount of debt redeemed from assets dispositions						$ 23,700,000
Subsequent Event | Oakmont Agreement
Subsequent Event [Line Items]
Number of cemetery divested | Property			1
Number of funeral home divested | Property			1
Gain on sale of business			$ 20,000,000
Subsequent Event | Oakmont Agreement | Oakmont Sale
Subsequent Event [Line Items]
Aggregate cash purchase price			$ 33,000,000
Subsequent Event | Olivet Agreement | Olivet Sale
Subsequent Event [Line Items]
Aggregate purchase price					$ 24,300,000
Subsequent Event | California Agreement
Subsequent Event [Line Items]
Number of cemetery divested | Property					5
Number of funeral home divested | Property					6
Number of crematories divested | Property					4
Subsequent Event | California Agreement | Remaining California Sale
Subsequent Event [Line Items]
Aggregate cash purchase price					$ 7,100,000
Subsequent Event | Supplemental Indenture | Axar | Rights Offering
Subsequent Event [Line Items]
Shares of common unit sold		$ 17,000,000
Share price per common share | $ / shares		$ 0.73
Agreement expiration date		Jul. 24, 2020
Subsequent Event | Supplemental Indenture | Axar | Rights Offering | Series A Preferred Stock
Subsequent Event [Line Items]
Redeemable convertible preferred units		$ 8,800,000
Subsequent Event | Supplemental Indenture | Minimum | Rights Offering
Subsequent Event [Line Items]
Proceeds from issuance of common stock		8,200,000
Subsequent Event | Supplemental Indenture | Maximum | Axar | Rights Offering
Subsequent Event [Line Items]
Proceeds from issuance of common stock		$ 8,200,000
Subsequent Event | 2020 Preferred Purchase Agreement | Axar | Series A Preferred Stock
Subsequent Event [Line Items]
Redeemable convertible preferred units									$ 8,800,000
Preferred units, sold | shares									176
Preferred units, par value | $ / shares									$ 0.01
Preferred units, cash price per share | $ / shares									$ 50,000
Subsequent Event | Master Services Agreement | Moon Landscaping, Inc.
Subsequent Event [Line Items]
Property management and operational services aggregate amount payable	$ 241,000,000
Property management and operational services initial annual cost	$ 49,000,000
Percentage of annual increase In initial cost	2.00%
Agreement without cause termination equipment credit fee payable	$ 1,000,000
Agreement termination description	Each party has the right to terminate the MSAs at any time on six months’ prior written notice, provided that if the Company terminate the MSAs without cause, it will be obligated to pay Moon an equipment credit fee in the amount of $1.0 million for each year remaining in the term, prorated for the portion of the year in which any such termination occurs.
Subsequent Event | Master Services Agreement | Maximum | Moon Landscaping, Inc.
Subsequent Event [Line Items]
Agreement full implementation date	Jul. 24, 2020